European Union Provision of services by a head office to a foreign branch is VAT taxable 18 March 2021
European Union VAT Expert Group: Contribution on ”Fixed Establishment” – reference to many issues in the EU MS 17 March 2021
European Union CJEU confirms VAT on intraentity supplies across EU member states if VAT group exists 15 March 2021
European Union VAT on services provided by head office to fixed establishment involving VAT group 13 March 2021
BelgiumEuropean UnionLuxembourgNetherlands ECJ Danske Bank – Services between head office and branch attract VAT 12 March 2021
Czech RepublicEuropean UnionFranceItaly EU approach on the concept of intervention of the VAT fixed establishment with specific focus on Italian and Czech approach and latest developments 23 February 2021
Italy Fixed establishmend also deemed to be involved/intervene in case of passive operation 21 January 2021
Saudi ArabiaUnited Arab Emirates Permanent and Fixed Establishment risks for UAE companies operating in KSA 20 January 2021
Netherlands Three decrees have been issued of great importance: Quick Fixes, Fixed Establishment, Deduction of VAT 15 January 2021
Netherlands Dutch Government releases decree on fixed establishments for VAT purposes 15 January 2021
European Union Get yourself familiar with ECJ Cases, some topics already available (Work In Progress @ www.vatupdate.com) 10 January 2021
European Union The EC will explain the concepts from the VAT Directive. Does this mean the end of disputes over the place of taxation? 10 January 2021
Spain Supreme Court considered that Spanish subsidiary of Swiss entity was permanent establishment 10 January 2021
India Import of Services received from Supplier having Fixed Establishment in India is taxable under GST 02 January 2021
European Union Recent developments on the issue of Fixed Establishments in the European Union: Part 2 28 December 2020