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
European Union The EU approach on the concept of VAT FE, in particular through a subsidiary 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 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
BelgiumEuropean Union Growing trend whereby a foreign parent company to have a fixed establishment in Belgium through its daughter company 14 April 2022
European Union Comments on ECJ C-333/20: No fixed establishment in the Berlin Chemie case according to Court of Justice of the EU 14 April 2022
European Union Comments on ECJ C-333/20: Foreign subsidiary is not a permanent establishment for VAT 14 April 2022
European Union Comments on ECJ C-333/20: Place of belonging. The Berlin Chemie A Menarini case 14 April 2022
European Union Comments on ECJ C-333/20: Landmark CJEU ruling – Subsidiary rendering services to its parent is not a fixed establishment of the latter 13 April 2022
European Union Comments on ECJ C-333/20: Place of belonging – The Berlin Chemie A Menarini case 13 April 2022
European Union Comments on ECJ C-333/20: Relations between a parent company and its subsidiary: caution with the fixed establishment in VAT 12 April 2022
European Union Comments on ECJ C-333/20: CJEU Ruling on the Concept of Fixed Establishment for VAT Purposes 12 April 2022
European Union Comments on ECJ C-333/20: Group company is not a permanent establishment for VAT, but the ECJ leaves the door ajar 11 April 2022
European Union Relations between a parent company and its subsidiary: attention to the fixed establishment for VAT 11 April 2022
Poland Comments on ECJ C-333/20: Experts believe that the ECJ ruling may change the restrictive approach of tax authorities to the issue of a VAT fixed establishment 11 April 2022
European Union Comments on C-333/20: In the absence of suitable structure, German pharmaceutical in Romania does not have Fixed Establishment 11 April 2022
European Union VAT and Fixed Establishments – An analysis by Francisco Javier Sánchez Gallardo 11 April 2022
European Union Comments on ECJ C-333/20 (Berlin Chemie): No VAT fixed establishment in the Berlin Chemie case 11 April 2022
European Union Comments on ECJ C-333/20: Subsidiary is not a permanent establishment for VAT purposes 10 April 2022