European Union How far does the obligation to investigate under European VAT rules extend? The Dong Yang Case Explained 29 September 2020
Poland Court Case Fixed Establishment: A trader of goods acquiring logistic and warehousing services 16 September 2020
Germany New German tax court case about the fixed establishment concept for VAT purposes 12 September 2020
Spain Central Administrative Court – New judgment considers a Spanish branch and headquarters as separate VAT taxpayers 25 August 2020
European Union Dong Yang Electronics (ECJ C-547/18): A subsidiary can be a Fixed Establishment for VAT, but information asymmetries may save you 12 August 2020
India Supreme Court holds Project Office undertaking non-core activities in India does not constitute Permanent Establishment 29 July 2020
European Union Concept of Fixed Establishment remains a huge concern for businesses …… an overview of recent developments 29 July 2020
Poland Court decision: Warehousing services by a Polish entity for the account of a Portguese entity leads to a Fixed Establishment 27 July 2020
European Union EC Action plan – 25 priorities defined. Fixed establishments and E-Invoicing only being worked in 2022/23 16 July 2020
Poland Court decision: Does a Polish subcontractor performing logistic services lead to a Fixed Establishment? 10 June 2020
Czech Republic Public information on the VAT permanent establishment (non) existence in the Czech Republic 02 June 2020
Editor's PicksEuropean UnionPoland ECJ case C-547/18 (Dong Yang) – Judgment – Fixed Establishment for VAT 22 May 2020
Indonesia New concept of permanent establishment for international sellers, service providers, or international e-commerce platforms 16 May 2020
European Union Question on concept ‘fixed establishment’ for VAT purposes referred to CJEU 11 April 2020
European Union New preliminary ruling question about the ‘fixed establishment’ concept for VAT purposes 01 April 2020
Poland A contract for the provision of tolling services may result in the creation of an Fixed Establishment 19 March 2020
European Union ECJ C-931/19 – Titanium vs Austria – Questions – Concept of ‘fixed establishment’ – staff required? More details 14 March 2020
European Union Concept of Fixed Establishment remains a huge concern for businesses …… an overview of recent developments 06 March 2020
Spain Lease of a warehouse for the distribution of products constitutes a fixed establishment 06 March 2020
European Union ECJ C-931/19 – Titanium vs Austria – Questions – Concept of ‘fixed establishment’ – staff required? 05 March 2020
Spain Central Economic Administrative Court on the VAT Taxation of the transactions between the head office and its branch 03 March 2020
European Union Good things to remember… the EU principle of legal certainty and fixed establishments 02 March 2020