Tag - Fixed Establishment

France

Revised approach to determining permanent establishment; income tax and VAT consequences

19 December 2020

Netherlands

Update decree on Fixed Establishments

18 December 2020

India

Has the AAAR fixed the ‘fixed establishment’ under GST?

18 December 2020

Spain

Fixed Establishments – VAT implications of manufacturing and distribution agreement

16 December 2020

France

Council of State considers that human resources “which can take the decision to conclude contracts” create a Fixed Establishment

15 December 2020

European Union United Kingdom

ECJ C-452/03 (RAL (Channel Islands) Ltd) – Judgment – Place of supply of the exploitation of gaming machines

05 December 2020

European Union Romania

ECJ C-323/12 (E. ON Global Commodities SE) – Judgment: A tax representative did not constitute a Fixed Establishment

05 December 2020

Bulgaria European Union

Flashback on ECJ Cases ECJ C-419/14 (WebMindLicenses Kft) – When are Services supplied from a Fixed Establishment

05 December 2020

Denmark

Denmark Tax Agency Explains PE, VAT Place of Delivery Rules for Employee Home Office

02 December 2020

European Union

Flashback on ECJ cases C-231/94 (Faaborg-Gelting-Linien A/S): Restaurant transactions on board ship – Place of taxable transactions.

29 November 2020

European Union Germany

Flashback on ECJ cases C-168/84 (Berkholz): First ECJ case on Fixed Establishments

29 November 2020

European Union

35-years of VAT Fixed Establishments – review of landmark judgements

28 November 2020

European Union Italy

ECJ C-210/04 (FCE Bank) – Judgment – A fixed establishment is not a legal entity distinct from the business itself

16 November 2020

Poland

Provincial Administrative Court in Gliwice: A Swiss company operating to logistic center in Poland leads to a Fixed Establishment in Poland

10 November 2020

Poland

Provincial Administrative Court in Gliwice: A German e-commerce selling goods through a Polish warehouse does not lead to a Fixed Establishment in Poland

10 November 2020

Poland

Provincial Administrative Court in Gliwice: Toll manufacturing activities in Poland do not lead to Fixed Establishment

10 November 2020

European Union

Where is the fixed establishment concept heading?

08 November 2020

European Union Germany

Flashback on ECJ cases – C-73/06 (Planzer Luxembourg Sarl) – Refund of VAT to taxable persons not established inside the country, concept of ”Fixed Establishment”

30 October 2020

European Union

Flashback on ECJ cases – C-260/95 (DFDS) – Intermediary of a tour operator acting as Fixed Establishment

29 October 2020

European Union

Flashback on ECJ cases – C-390/96 (Lease Plan Luxembourg SA) – Impact of Car Leasing services on determination of Fixed Establishments

28 October 2020

European Union

Flashback on ECJ cases – C-190/95 (ARO Lease) – Place where the supplier has established its business/Fixed establishments

27 October 2020

European Union

Flashback on ECJ cases – ECJ C-318/11 (Daimler AG), C-319/11 (Widex A/S) – No refusal of Eighth Directive refund to businesses without local turnover (Fixed Establishment)

26 October 2020

Peru

Tax authorities address merger of nonresident entities with one entity having a PE in Peru

15 October 2020

France

Tax authorities on Permanent Establishment, also for VAT

14 October 2020

European Union

Management versus Permanent Establishment exposure – Watch out for managers working outside their country ….

13 October 2020

World

PE Watch | Latest developments and trends, October 2020

09 October 2020

European Union

CJEU confirms that a subsidiary can be regarded as a fixed establishment

08 October 2020

European Union

Subsidiary fixed establishment for VAT purposes?

06 October 2020

European Union Romania

ECJ C-333/20 (Berlin Chemie A. Menarini SRL) – Question – Fixed establishment via affiliate?

05 October 2020

Finland

Several short-term successive contracting projects lead to a Fixed Establishment

05 October 2020

Denmark

Danish Tax Board rules Danish data center does not create a permanent establishment for nonresident company

03 October 2020

Germany

The concept of a fixed establishment in VAT law BFH, ruling of 29 April 2020 – XI R 3/18

01 October 2020

Slovakia

The Slovak branches and VAT deductions arising from purchased services

01 October 2020

Tag - Fixed Establishment

Revised approach to determining permanent establishment; income tax and VAT consequences

Update decree on Fixed Establishments

Has the AAAR fixed the ‘fixed establishment’ under GST?

Fixed Establishments – VAT implications of manufacturing and distribution agreement

Council of State considers that human resources “which can take the decision to conclude contracts” create a Fixed Establishment

ECJ C-452/03 (RAL (Channel Islands) Ltd) – Judgment – Place of supply of the exploitation of gaming machines

ECJ C-323/12 (E. ON Global Commodities SE) – Judgment: A tax representative did not constitute a Fixed Establishment

Flashback on ECJ Cases ECJ C-419/14 (WebMindLicenses Kft) – When are Services supplied from a Fixed Establishment

Denmark Tax Agency Explains PE, VAT Place of Delivery Rules for Employee Home Office

Flashback on ECJ cases C-231/94 (Faaborg-Gelting-Linien A/S): Restaurant transactions on board ship – Place of taxable transactions.

Flashback on ECJ cases C-168/84 (Berkholz): First ECJ case on Fixed Establishments

35-years of VAT Fixed Establishments – review of landmark judgements

ECJ C-210/04 (FCE Bank) – Judgment – A fixed establishment is not a legal entity distinct from the business itself

Provincial Administrative Court in Gliwice: A Swiss company operating to logistic center in Poland leads to a Fixed Establishment in Poland

Provincial Administrative Court in Gliwice: A German e-commerce selling goods through a Polish warehouse does not lead to a Fixed Establishment in Poland

Provincial Administrative Court in Gliwice: Toll manufacturing activities in Poland do not lead to Fixed Establishment

Where is the fixed establishment concept heading?

Flashback on ECJ cases – C-73/06 (Planzer Luxembourg Sarl) – Refund of VAT to taxable persons not established inside the country, concept of ”Fixed Establishment”

Flashback on ECJ cases – C-260/95 (DFDS) – Intermediary of a tour operator acting as Fixed Establishment

Flashback on ECJ cases – C-390/96 (Lease Plan Luxembourg SA) – Impact of Car Leasing services on determination of Fixed Establishments

Flashback on ECJ cases – C-190/95 (ARO Lease) – Place where the supplier has established its business/Fixed establishments

Flashback on ECJ cases – ECJ C-318/11 (Daimler AG), C-319/11 (Widex A/S) – No refusal of Eighth Directive refund to businesses without local turnover (Fixed Establishment)

Tax authorities address merger of nonresident entities with one entity having a PE in Peru

Tax authorities on Permanent Establishment, also for VAT

Management versus Permanent Establishment exposure – Watch out for managers working outside their country ….

PE Watch | Latest developments and trends, October 2020

CJEU confirms that a subsidiary can be regarded as a fixed establishment

Subsidiary fixed establishment for VAT purposes?

ECJ C-333/20 (Berlin Chemie A. Menarini SRL) – Question – Fixed establishment via affiliate?

Several short-term successive contracting projects lead to a Fixed Establishment

Danish Tax Board rules Danish data center does not create a permanent establishment for nonresident company

The concept of a fixed establishment in VAT law BFH, ruling of 29 April 2020 – XI R 3/18

The Slovak branches and VAT deductions arising from purchased services

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