Tag - Fixed Establishment

Ireland

Quarterly indirect tax update – Focus on VAT implications for Foreign Direct Investment

3 days ago

European Union

Comments on ECJ C-333/20: ECJ further clarifies the concept of a VAT fixed establishment

1 week ago

United Arab Emirates

VAT Fixed Establishment Risks in the UAE: Employer Record

1 week ago

European Union

Comments on ECJ C-812/19: Personal Opinion – Time to recognize the principle of ‘’legal independency’’ in the Fixed Establishment discussion

2 weeks ago

Netherlands

Important VAT changes for supplies between head office and fixed establishment

2 weeks ago

European Union

Comments on ECJ C-333/20: CJEU confirms a broad concept of a fixed establishment

3 weeks ago

Poland

Fixed place of business in the territory of the country within the meaning of VAT

3 weeks ago

Netherlands

Fixed Establishment Decree amended

4 weeks ago

United States

Debunking nexus compliance – How do you know when to collect sales tax?

4 weeks ago

Netherlands

Updated VAT Policy on Fixed Establishments and VAT grouping

4 weeks ago

Netherlands

Policy statement on VAT fixed establishments reflects position change

1 month ago

Netherlands

Change in policy on levying VAT between head office and permanent establishment at fiscal unity

1 month ago

Netherlands

Change of decision on permanent establishment VAT

1 month ago

Netherlands

Amendment to the Fixed Establishment VAT Decree

1 month ago

Netherlands

Supplies between head office and fixed establishment VATable from 2024

1 month ago

European Union

Comments on ECJ C-333/20 (Berlin Chemie A. Menarini SRL)- Place of Supply of services/Fixed Establishment

1 month ago

Netherlands

Changes in turnover tax (fixed establishment) decree

1 month ago

Poland

When a permanent place of business is established (fixed establishment)

1 month ago

European Union

Comments on C-333/20: Could a foreign affiliate give your business VAT fixed EU establishment?

2 months ago

European Union

VAT Expert Group urges the European Commission to provide the legal certainty on the concept of ”Fixed Establishment”

2 months ago

European Union

Comments on C-333/20: Permanent establishment for VAT purposes: some clarifications recently provided by the CJEU

2 months ago

Poland

Fixed establishment: actual control of the contractor’s back office and the place of receipt of services

2 months ago

Denmark

Danish Tax Authority Holds Home Office in Denmark Can Constitute PE for Foreign Employer

2 months ago

Belgium European Union

ECJ C-232/22 (Cabot Plastics Belgium) – Questions – Belgian VAT fixed establishment for a Swiss principal, through its affiliated Belgian toll manufacturer?

2 months ago

European Union

VAT Fixed establishment = permanent establishment? or, should direct and indirect tax practitioners talk to each other?

2 months ago

Poland

Services for a single entity do not immediately mean a ”fixed establishment”

2 months ago

Italy

Agency Clarifies VAT Treatment on Corporate Restructuring of Group Companies

2 months ago

United States

State and Local Tax (SALT): What’s New and What’s Next

2 months ago

European Union

Comments on ECJ C-333/20: A Subsidiary Cannot Be a Fixed Establishment under EU VAT in (Almost) Any Case

2 months ago

Poland

Fixed establishment of German entity under VAT law (court decision)

2 months ago

Italy

Ruling 318/2022: Transfer of functions and personnel intercurrent between parent and permanent establishment, as well as between two permanent establishments

2 months ago

Poland

Judgment of the Provincial Administrative Court in Szczecin on Fixed Establishments related to Real Estate rental

2 months ago

Poland

Judgment of the Provincial Administrative Court in Warsaw: Verification of customers whether they have a Fixed Establishment

2 months ago

Tag - Fixed Establishment

Quarterly indirect tax update – Focus on VAT implications for Foreign Direct Investment

Comments on ECJ C-333/20: ECJ further clarifies the concept of a VAT fixed establishment

VAT Fixed Establishment Risks in the UAE: Employer Record

Comments on ECJ C-812/19: Personal Opinion – Time to recognize the principle of ‘’legal independency’’ in the Fixed Establishment discussion

Important VAT changes for supplies between head office and fixed establishment

Comments on ECJ C-333/20: CJEU confirms a broad concept of a fixed establishment

Fixed place of business in the territory of the country within the meaning of VAT

Fixed Establishment Decree amended

Debunking nexus compliance – How do you know when to collect sales tax?

Updated VAT Policy on Fixed Establishments and VAT grouping

Policy statement on VAT fixed establishments reflects position change

Change in policy on levying VAT between head office and permanent establishment at fiscal unity

Change of decision on permanent establishment VAT

Amendment to the Fixed Establishment VAT Decree

Supplies between head office and fixed establishment VATable from 2024

Comments on ECJ C-333/20 (Berlin Chemie A. Menarini SRL)- Place of Supply of services/Fixed Establishment

Changes in turnover tax (fixed establishment) decree

When a permanent place of business is established (fixed establishment)

Comments on C-333/20: Could a foreign affiliate give your business VAT fixed EU establishment?

VAT Expert Group urges the European Commission to provide the legal certainty on the concept of ”Fixed Establishment”

Comments on C-333/20: Permanent establishment for VAT purposes: some clarifications recently provided by the CJEU

Fixed establishment: actual control of the contractor’s back office and the place of receipt of services

Danish Tax Authority Holds Home Office in Denmark Can Constitute PE for Foreign Employer

ECJ C-232/22 (Cabot Plastics Belgium) – Questions – Belgian VAT fixed establishment for a Swiss principal, through its affiliated Belgian toll manufacturer?

VAT Fixed establishment = permanent establishment? or, should direct and indirect tax practitioners talk to each other?

Services for a single entity do not immediately mean a ”fixed establishment”

Agency Clarifies VAT Treatment on Corporate Restructuring of Group Companies

State and Local Tax (SALT): What’s New and What’s Next

Comments on ECJ C-333/20: A Subsidiary Cannot Be a Fixed Establishment under EU VAT in (Almost) Any Case

Fixed establishment of German entity under VAT law (court decision)

Ruling 318/2022: Transfer of functions and personnel intercurrent between parent and permanent establishment, as well as between two permanent establishments

Judgment of the Provincial Administrative Court in Szczecin on Fixed Establishments related to Real Estate rental

Judgment of the Provincial Administrative Court in Warsaw: Verification of customers whether they have a Fixed Establishment

Advertisements:

Contact:

Support & Info

Sign up for our newsletter