Article with comments on the opinion in case C-547/18 (Dong Yang).
“The AG opined that the Polish tax authorities’ approach in considering a dependent but legally autonomous subsidiary as a fixed establishment of a foreign parent company was incorrect in the absence of any abusive practice.”
Source: Deloitte
Latest Posts in "European Union"
- ICS2 Implementation for Northern Ireland: Transition Details and Support for Carriers by HMRC
- EU Court Upholds VAT Exemption for Exported Goods Despite Initial Intra-EU Delivery Intentions
- Consultation on European CBAM rules
- From Accounting Entry to Taxable Event: The Acromet Case and VAT-TP Implications
- DG TAXUD Extends ICS2 Road and Rail Transport Deadline to December 31, 2025
