Tag - Fixed Establishment

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

Belgium

Fixed establishment through an affiliate company in Belgium? The Court of Appeal of Liège affirms

09 March 2022

Malaysia

Treatment of services between a branch and its headquarters

01 March 2022

Belgium

AmCham Belgium urges the Belgian tax authorities to issue an updated circular on Fixed Establishments

28 February 2022

United Kingdom

Upper Tribunal – HSBC Electronic Data Processing (Guangdong) Ltd – VAT grouping rules -interpretation of “established” and “fixed establishment”

23 February 2022

India

GST: Fixed Establishment – Conundrum of People, Place & Things

22 February 2022

United Kingdom

Where is a person “established”?

22 February 2022

European Union

Does the rental of a building abroad constitute a permanent establishment? (ECJ C-931/19)

14 February 2022

Peru

No VAT for reimbursements by PE to nonresident parent for costs and expenses

09 February 2022

Sweden

Refunds of input VAT on acquisitions used in EU sales

01 February 2022

India

Branch office salary costs subject to GST

26 January 2022

European Union

Rita De La Feria on the Evolving VAT Concept of Fixed Establishment

21 January 2022

France

Foreign head offices providing services to French branches subject to VAT

21 January 2022

France

VAT Treatment of Operations between Head Office and Branches in France

20 January 2022

India

Salary cost to be included in valuation for cross charge for supply of services between head office and branch office or vice versa

20 January 2022

Poland

Trends in inspections and proceedings for 2022 – Area’s for VAT inspection

18 January 2022

France

Tax Authorities Update Guidelines on VAT Treatment of Operations between Head Office and Branches

05 January 2022

Tag - Fixed Establishment

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))

Fixed establishment through an affiliate company in Belgium? The Court of Appeal of Liège affirms

Treatment of services between a branch and its headquarters

AmCham Belgium urges the Belgian tax authorities to issue an updated circular on Fixed Establishments

Upper Tribunal – HSBC Electronic Data Processing (Guangdong) Ltd – VAT grouping rules -interpretation of “established” and “fixed establishment”

GST: Fixed Establishment – Conundrum of People, Place & Things

Where is a person “established”?

Does the rental of a building abroad constitute a permanent establishment? (ECJ C-931/19)

No VAT for reimbursements by PE to nonresident parent for costs and expenses

Refunds of input VAT on acquisitions used in EU sales

Branch office salary costs subject to GST

Rita De La Feria on the Evolving VAT Concept of Fixed Establishment

Foreign head offices providing services to French branches subject to VAT

VAT Treatment of Operations between Head Office and Branches in France

Salary cost to be included in valuation for cross charge for supply of services between head office and branch office or vice versa

Trends in inspections and proceedings for 2022 – Area’s for VAT inspection

Tax Authorities Update Guidelines on VAT Treatment of Operations between Head Office and Branches

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