Editor's PicksEuropean Union EU VAT Committee – Minutes of the 113th meeting compared to Guidelines 2 months ago
Slovenia Slovenian tax authorities increase focus on fixed establishments of foreign e-commerce businesses 3 months ago
Editor's PicksRomania Romanian tax authorities revise position on whether a toll manufacturer creates fixed establishment for VAT purposes 5 months ago
Netherlands Supreme Court rules that German owners, that rent a holiday home in the Netherlands through a rental agency, do not have a permanent establishment 8 months ago
Luxembourg Activities of the head office may impact the VAT recovery methodology of the branch 9 months ago
France Waiver of VAT reassessments resulting from the characterization of a PE of a foreign company 9 months ago
European UnionFrance ECJ Case C‑165/17 (Morgan Stanley) – Judgement – Deduction of input VAT by fixed establishment and application of pro rata 9 months ago
European UnionPoland ECJ Case C-547/18 (Dong Yang) – Questions – Fixed establishment via group company 4 October 2018
European UnionPortugal ECJ Case C-16/17 (TGE Gas Engineering) – Judgment – Cost recharged via branch, deduction of input VAT 9 August 2018
