After Brexit, supplies of services between an Italian and a UK fixed establishment of a German head-office are deemed to be outside the scope of VAT, in accordance with CJEU case C210/04 (FCE Bank) even if the UK fixed establishment belongs to a UK VAT Group.
Source: dlapiper.com
Latest Posts in "Italy"
- CPB: Early Exemption from Compliance Visa for VAT Credit Offsetting up to 70,000 Euros
- 10% VAT Applies to Musical Entertainment Accessory to Restaurant Services, Rules Italian Supreme Court
- Deductibility of Non-Deductible Pro Rata VAT: Cash or Accrual Basis for Businesses?
- Expense Recharging Between Unassociated Professionals: VAT Rules and Invoicing Obligations Explained
- EU VAT Showdown: Is User Data a Taxable Payment for Free Digital Services?