Tag - Fixed Establishment

Belgium European 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

Netherlands

Fixed Establishment For VAT Purposes

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

European Union

Comments on ECJ C-333/20: Determining VAT liability when affiliated entity or subsidiary provides services and resources (CJEU judgment)

09 April 2022

European Union

Comments on ECJ C-333/20: Foreign subsidiary is not a permanent establishment for VAT

09 April 2022

Belgium European Union

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

08 April 2022

European Union

Comments on ECJ C-333/20 (Berlin Chemie A. Menarini SRL) – Established or not? A new favourable development in the VAT FE saga!

07 April 2022

Italy

VAT paid by passive permanent establishment is deductible

07 April 2022

European Union Romania

ECJ C-333/20 (Berlin Chemie A. Menarini SRL) – Judgment – No Fixed establishment via affiliate rendering services on an exclusive basis

07 April 2022

Italy

Ruling 169: VAT, indirect taxes and direct taxes – termination of the permanent establishment and reallocation of activities and relationships

06 April 2022

Romania

First favorable and final decision issued by Romanian court on the subject of Fixed Establishment

06 April 2022

World

Paper: Permanent Establishment and Fixed Establishment in the Context of the Subsidiary and the Digital Economy

06 April 2022

Slovakia

Registering branch offices of foreign companies in Slovakia

04 April 2022

Belgium

“Tolling manufacturer = VAT FE of principal?” Belgian Court of Appeal refers to ECJ!

25 March 2022

Romania

Dispute about right to deduct VAT at the Branch in connection with the acquisition in Romania of equipment for a project by the parent company outside the European Union

24 March 2022

Italy

Establishments set up outside Italy under branch exemption – Foreign exchange differences – “Separate” activity for VAT purposes

21 March 2022

World

Whether VAT/GST registration in a country is sufficient to conclude existence of a PE?

21 March 2022

European Union

ECJ C-333/20 (Berlin Chemie A. Menarini SRL): Long awaited judgment on Fixed Establishment will be published on April 7, 2022

15 March 2022

Belgium

Established or Not? Urgent EU VAT clarity needed!

12 March 2022

Austria European Union

Change in the VAT treatment of rental revenues of foreign property owners (ECJ C-931/19 (Titanium))

11 March 2022

Tag - Fixed Establishment

Growing trend whereby a foreign parent company to have a fixed establishment in Belgium through its daughter company

Comments on ECJ C-333/20: No fixed establishment in the Berlin Chemie case according to Court of Justice of the EU

Comments on ECJ C-333/20: Foreign subsidiary is not a permanent establishment for VAT

Comments on ECJ C-333/20: Place of belonging. The Berlin Chemie A Menarini case

Comments on ECJ C-333/20: Landmark CJEU ruling – Subsidiary rendering services to its parent is not a fixed establishment of the latter

Comments on ECJ C-333/20: Place of belonging – The Berlin Chemie A Menarini case

Comments on ECJ C-333/20: Relations between a parent company and its subsidiary: caution with the fixed establishment in VAT

Comments on ECJ C-333/20: CJEU Ruling on the Concept of Fixed Establishment for VAT Purposes

Comments on ECJ C-333/20: Group company is not a permanent establishment for VAT, but the ECJ leaves the door ajar

Fixed Establishment For VAT Purposes

Relations between a parent company and its subsidiary: attention to the fixed establishment for VAT

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

Comments on C-333/20: In the absence of suitable structure, German pharmaceutical in Romania does not have Fixed Establishment

VAT and Fixed Establishments – An analysis by Francisco Javier Sánchez Gallardo

Comments on ECJ C-333/20 (Berlin Chemie): No VAT fixed establishment in the Berlin Chemie case

Comments on ECJ C-333/20: Subsidiary is not a permanent establishment for VAT purposes

Comments on ECJ C-333/20: Determining VAT liability when affiliated entity or subsidiary provides services and resources (CJEU judgment)

Comments on ECJ C-333/20: Foreign subsidiary is not a permanent establishment for VAT

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

Comments on ECJ C-333/20 (Berlin Chemie A. Menarini SRL) – Established or not? A new favourable development in the VAT FE saga!

VAT paid by passive permanent establishment is deductible

ECJ C-333/20 (Berlin Chemie A. Menarini SRL) – Judgment – No Fixed establishment via affiliate rendering services on an exclusive basis

Ruling 169: VAT, indirect taxes and direct taxes – termination of the permanent establishment and reallocation of activities and relationships

First favorable and final decision issued by Romanian court on the subject of Fixed Establishment

Paper: Permanent Establishment and Fixed Establishment in the Context of the Subsidiary and the Digital Economy

Registering branch offices of foreign companies in Slovakia

“Tolling manufacturer = VAT FE of principal?” Belgian Court of Appeal refers to ECJ!

Dispute about right to deduct VAT at the Branch in connection with the acquisition in Romania of equipment for a project by the parent company outside the European Union

Establishments set up outside Italy under branch exemption – Foreign exchange differences – “Separate” activity for VAT purposes

Whether VAT/GST registration in a country is sufficient to conclude existence of a PE?

ECJ C-333/20 (Berlin Chemie A. Menarini SRL): Long awaited judgment on Fixed Establishment will be published on April 7, 2022

Established or Not? Urgent EU VAT clarity needed!

Change in the VAT treatment of rental revenues of foreign property owners (ECJ C-931/19 (Titanium))

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