Ukraine State Tax Service Clarifies That PE is Liable To Pay VAT on Transactions Carried Out in Ukraine 04 January 2022
European Union Fixed Establishment (and PE) in the context of the subsidiary and the digital economy 04 January 2022
European UnionIndia Fixed Establishment Under GST In India – Cases From European Union 29 December 2021
World Looking back @2021 #5: The concept of Fixed Establishments remains a major risk, and even why? 05 December 2021
Poland Supreme Administrative Court: No Fixed Establishment as no employees, no infrastructure, no decision taking in Poland 17 November 2021
European Union Master thesis of Juliana Silva: The concept of fixed establishment: relevance, difficulties and achievements 04 November 2021
Italy Answer 756: VAT regime of post-Brexit transactions between Italian branch and parent company belonging to an English VAT Group 03 November 2021
Spain Commentary to ECJ C-931/19 (Titanium) – Concept of “fixed establishment” regarding letting of property: A Spanish perspective 17 October 2021
France Permanent Establishment: An Extensive Approach Adopted by the French Supreme Court 12 October 2021
European Union Paper: On the Evolving VAT Concept of Fixed Establishment by Rita de le Feria 08 October 2021
European Union Remember … VAT Committee WP#791 on ”Clarifications of the concept of fixed establishment” 28 September 2021
European Union Remember … VAT Expert Group WP#54 on ”Fixed Establishments – Welmory sp. z o.o. (Case 605/12)” 28 September 2021
European Union European Court of Justice Clarifies Concept of VAT Fixed Establishment 27 September 2021
European Union Commentary to ECJ C-931/19 (Titanium) – Property companies holding real estate assets in Germany – state of play on the input VAT deduction right 13 September 2021
GermanyLuxembourg VAT deduction right of Lux PropCos owning/exploiting German real estate 10 September 2021
India Place of GST Registration for Immovable Property and Works Contract Services with Examples 03 September 2021
BulgariaEuropean Union Flashback on ECJ Cases – C-111/14 (GST) – Fixed Establishment and the liability to pay VAT 20 August 2021
Poland Provincial Administrative Court in Gliwice: A German entity involved in the implementation of projects related to renewable energy sources leads to a Fixed Establishment 10 August 2021
European Union ECJ C-931/19 – Commentary: No fixed establishment for buildings rented without staff 05 August 2021
European Union Titanium case and fixed establishments for VAT purposes: Has anything really changed? 13 July 2021
European UnionGermany Commentary to ECJ C-931/19 (Titanium) – ECJ ruling on VAT fixed establishment has broader domestic consequences 09 July 2021