Tag - Fixed Establishment

Poland

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

18 July 2022

Netherlands

Fixed Establishment Decree amended

14 July 2022

United States

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

14 July 2022

Netherlands

Updated VAT Policy on Fixed Establishments and VAT grouping

14 July 2022

Netherlands

Policy statement on VAT fixed establishments reflects position change

09 July 2022

Netherlands

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

07 July 2022

Netherlands

Change of decision on permanent establishment VAT

07 July 2022

Netherlands

Amendment to the Fixed Establishment VAT Decree

06 July 2022

Netherlands

Supplies between head office and fixed establishment VATable from 2024

05 July 2022

European Union

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

05 July 2022

Netherlands

Changes in turnover tax (fixed establishment) decree

05 July 2022

Poland

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

05 July 2022

European Union

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

18 June 2022

European Union

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

17 June 2022

Poland

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

16 June 2022

Denmark

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

09 June 2022

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?

07 June 2022

European Union

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

07 June 2022

Poland

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

06 June 2022

Italy

Agency Clarifies VAT Treatment on Corporate Restructuring of Group Companies

04 June 2022

United States

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

03 June 2022

European Union

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

02 June 2022

Poland

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

02 June 2022

Italy

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

01 June 2022

Poland

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

30 May 2022

Poland

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

30 May 2022

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?

30 May 2022

Sweden

Tax Agency changes position on home office driven permanent establishments

28 May 2022

European Union

Comments on ECJ C-333/20: No fixed establishment through subsidiary providing marketing and representation services

25 May 2022

Greece

International transfers via foreign tourist buses – Conditions of permanent establishment – VAT and place of passenger transport services depending on the distances traveled

19 May 2022

United Arab Emirates

VAT Transactions between UAE branch and foreign Head Office

18 May 2022

European Union

Comments on ECJ C-333/20: A tale of two companies in two cities: the CJEU’s ruling on fxed establishment in Berlin Chemie

16 May 2022

European Union

Comments on ECJ C-333/20: Reaffirmation on the scope and concept of the “fixed establishment”

10 May 2022

Tag - 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?

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

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

Tax Agency changes position on home office driven permanent establishments

Comments on ECJ C-333/20: No fixed establishment through subsidiary providing marketing and representation services

International transfers via foreign tourist buses – Conditions of permanent establishment – VAT and place of passenger transport services depending on the distances traveled

VAT Transactions between UAE branch and foreign Head Office

Comments on ECJ C-333/20: A tale of two companies in two cities: the CJEU’s ruling on fxed establishment in Berlin Chemie

Comments on ECJ C-333/20: Reaffirmation on the scope and concept of the “fixed establishment”

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