Tag - Fixed Establishment

United States

United States Sales Tax Compliance Checklist for Black Friday and Cyber Monday 2026

2 days ago

European Union Germany

European Court – T-555/26 (Gemeinde A) – Questions – Automated facility and subcontractor staff: fixed establishment for VAT liability

2 days ago

Germany

Germany: VAT Trap for Foreign Real Estate Investors During Vacancy

1 week ago

European Union Germany

Germany: Federal Fiscal Court refers VAT fixed establishment case to CJEU

1 week ago

European Union

Roadtrip through ECJ Cases – Focus on ”Fixed Establishments” (Art. 44 & 45)

2 weeks ago

Austria European Union

Titanium Case: EU VAT Fixed Establishment Rules

2 weeks ago

European Union Germany

BFH Refers Automated Plant Permanent Establishment Question to EU Court

3 weeks ago

United Kingdom

Branch Recharges, VAT Groups and Fixed Establishments

3 weeks ago

France

France Supreme Court Clarifies Tax Treatment of Undeclared Permanent Establishment Activities

3 weeks ago

Poland

Fixed-establishment analysis determines VAT treatment of accounting services for foreign property owners

4 weeks ago

Europe

Polish VAT on Accounting Services for Foreign Contractors with a Fixed Establishment

4 weeks ago

Estonia

Czech Car Sales Company Retroactively Registered for VAT in Estonia

4 weeks ago

Spain

VAT Applies to Transactions Between a Company and Its Branch

1 month ago

Germany

BFH Refers Automated Plant VAT Establishment Question to EU Court

1 month ago

European Union Germany

Germany Refers Automated Facility Fixed-Establishment Question to EU Court

1 month ago

United Arab Emirates

VAT for Multi-Branch Retail in Dubai: POS Controls and Tax Filing

1 month ago

European Union

International Non-Profits and VAT Fixed Establishment Risks Abroad

1 month ago

European Union

Briefing Document: EU VAT principles on ”Fixed Establishment” based on ECJ case-law

1 month ago

Australia

GST Branch Registration, Operation and Cancellation Guide

2 months ago

Germany

Foreign Market Entry: Where Supply Chain Tax Risks Really Lie

2 months ago

United Arab Emirates

VATP046 may signal a broader Fixed Establishment threshold than the Corporate Tax PE test

2 months ago

European Union Germany

Fixed Establishment in EU Law: Remote-Operated Sludge Drying Plant in Germany

2 months ago

European Union

VAT Concepts Explained: Permanent establishment (direct tax) vs fixed establishment (VAT)

2 months ago

Greece

Greece: Supreme Court Rules Branch and Head Office Are One VAT Taxable Person

2 months ago

Vietnam

Vietnam Updates Tax Registration Rules for Foreign Branches and Representative Offices

3 months ago

Germany

German VAT Excludes Services Ordered by Domestic Liaison Office for Foreign Parent Company

3 months ago

Switzerland

Head Office and Foreign Branch: A Taxable Relationship, and Why Invoicing Now Decides the Outcome

3 months ago

European Union

Branch vs Subsidiary: Critical VAT Distinctions and Compliance Risks

3 months ago

Webinars / Events

VATVOCATE Masterclass: VAT Fixed Establishment in the European Union (Aug 6)

3 months ago

European Union Webinars / Events

Webinar – Recording – What Does Create a VAT Fixed Establishment? Contract Manufacturing and Tolling Under Scrutiny

3 months ago

European Union

ECJ VAT Cases – Link to the relevant article in the EU VAT Directive 2006/112/EC

4 months ago

Poland

VAT Treatment of Services Between Irish VAT Group Headquarters and Polish Branch

4 months ago

United States

Arizona and Utah Simplify Sales Tax Nexus Rules with Revenue-Only Thresholds

4 months ago

Tag - Fixed Establishment

United States Sales Tax Compliance Checklist for Black Friday and Cyber Monday 2026

European Court – T-555/26 (Gemeinde A) – Questions – Automated facility and subcontractor staff: fixed establishment for VAT liability

Germany: VAT Trap for Foreign Real Estate Investors During Vacancy

Germany: Federal Fiscal Court refers VAT fixed establishment case to CJEU

Roadtrip through ECJ Cases – Focus on ”Fixed Establishments” (Art. 44 & 45)

Titanium Case: EU VAT Fixed Establishment Rules

BFH Refers Automated Plant Permanent Establishment Question to EU Court

Branch Recharges, VAT Groups and Fixed Establishments

France Supreme Court Clarifies Tax Treatment of Undeclared Permanent Establishment Activities

Fixed-establishment analysis determines VAT treatment of accounting services for foreign property owners

Polish VAT on Accounting Services for Foreign Contractors with a Fixed Establishment

Czech Car Sales Company Retroactively Registered for VAT in Estonia

VAT Applies to Transactions Between a Company and Its Branch

BFH Refers Automated Plant VAT Establishment Question to EU Court

Germany Refers Automated Facility Fixed-Establishment Question to EU Court

VAT for Multi-Branch Retail in Dubai: POS Controls and Tax Filing

International Non-Profits and VAT Fixed Establishment Risks Abroad

Briefing Document: EU VAT principles on ”Fixed Establishment” based on ECJ case-law

GST Branch Registration, Operation and Cancellation Guide

Foreign Market Entry: Where Supply Chain Tax Risks Really Lie

VATP046 may signal a broader Fixed Establishment threshold than the Corporate Tax PE test

Fixed Establishment in EU Law: Remote-Operated Sludge Drying Plant in Germany

VAT Concepts Explained: Permanent establishment (direct tax) vs fixed establishment (VAT)

Greece: Supreme Court Rules Branch and Head Office Are One VAT Taxable Person

Vietnam Updates Tax Registration Rules for Foreign Branches and Representative Offices

German VAT Excludes Services Ordered by Domestic Liaison Office for Foreign Parent Company

Head Office and Foreign Branch: A Taxable Relationship, and Why Invoicing Now Decides the Outcome

Branch vs Subsidiary: Critical VAT Distinctions and Compliance Risks

VATVOCATE Masterclass: VAT Fixed Establishment in the European Union (Aug 6)

Webinar – Recording – What Does Create a VAT Fixed Establishment? Contract Manufacturing and Tolling Under Scrutiny

ECJ VAT Cases – Link to the relevant article in the EU VAT Directive 2006/112/EC

VAT Treatment of Services Between Irish VAT Group Headquarters and Polish Branch

Arizona and Utah Simplify Sales Tax Nexus Rules with Revenue-Only Thresholds

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