Tag - Fixed Establishment

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

European Union

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

06 May 2022

European Union

Comments on C-333/20: The CJEU resolved the issue of a permanent establishment for VAT purposes

29 April 2022

European Union

Comments on C-333/20: The two criteria of the ECJ to consider a Fixed Establishment

27 April 2022

European Union

Having resources at a foreign subsidiary does not lead to a permanent establishment

25 April 2022

Austria

Concept of a Fixed Establishment: The Austrian approach

25 April 2022

Poland

Concept of a Fixed Establishment: The Polish approach

25 April 2022

European Union

The EU approach on the concept of VAT FE, in particular through a subsidiary

25 April 2022

Belgium

Concept of a Fixed Establishment: the Belgian approach

25 April 2022

Denmark

Fixed Establishment: Foreign company was not liable for VAT on supplies of services relating to immovable property

23 April 2022

European Union

Comments on ECJ C-333/20: CJEU ruling enhances legal certainty for taxpayers on VAT fixed establishment concept

22 April 2022

European Union

Article: Is your subsidiary a fixed establishment in disguise?

21 April 2022

European Union

Comments on C-333/20 – More clarity on the EU VAT concept of Fixed Establishment

21 April 2022

European Union

Comments on C-333/20 – VAT fixed establishment in parent-subsidiary supplies

21 April 2022

Romania

Extended practice of the tax authority to establish fixed establishments could lead to repayment over 100 million euros by ANAF

20 April 2022

European Union

Comments on ECJ C-333/20: Berlin Chemie judgment – Subsidiary is not a fixed establishment for VAT purposes

15 April 2022

European Union

Comments on ECJ C-333/20: Group company not a fixed establishment for VAT purposes, but CJEU has left the door open

15 April 2022

Tag - Fixed Establishment

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”

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

Comments on C-333/20: The CJEU resolved the issue of a permanent establishment for VAT purposes

Comments on C-333/20: The two criteria of the ECJ to consider a Fixed Establishment

Having resources at a foreign subsidiary does not lead to a permanent establishment

Concept of a Fixed Establishment: The Austrian approach

Concept of a Fixed Establishment: The Polish approach

The EU approach on the concept of VAT FE, in particular through a subsidiary

Concept of a Fixed Establishment: the Belgian approach

Fixed Establishment: Foreign company was not liable for VAT on supplies of services relating to immovable property

Comments on ECJ C-333/20: CJEU ruling enhances legal certainty for taxpayers on VAT fixed establishment concept

Article: Is your subsidiary a fixed establishment in disguise?

Comments on C-333/20 – More clarity on the EU VAT concept of Fixed Establishment

Comments on C-333/20 – VAT fixed establishment in parent-subsidiary supplies

Extended practice of the tax authority to establish fixed establishments could lead to repayment over 100 million euros by ANAF

Comments on ECJ C-333/20: Berlin Chemie judgment – Subsidiary is not a fixed establishment for VAT purposes

Comments on ECJ C-333/20: Group company not a fixed establishment for VAT purposes, but CJEU has left the door open

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