Tag - Fixed Establishment

Germany

Germany – Bundesfinanzhof does not answer VAT fixed establishment question…again

28 February 2020

Poland

Overview Polish Court Cases on Fixed Establishments referring to C-605/12 Welmory in 2019

20 February 2020

Poland

Court case on Fixed Establishment in Poland already referring to C-547/18 Dong Yang (next to many other ECJ cases)

20 February 2020

European Union

Increased risk of fixed establishment for VAT purposes

16 February 2020

European Union

Risk of creating a fixed establishment for VAT in the EU is increasing

14 February 2020

European Union Germany

Austrian CJEU referral on VAT and fixed establishment

08 February 2020

European Union

Good things to remember – how to shed some light on the FE concept

08 February 2020

United States

South Dakota v. Wayfair Economic Nexus Threshold Table

13 January 2020

United States

New Year, New Filings? A Summary of Recent Income Tax Economic Nexus Developments

18 December 2019

European Union

Some thoughts on transactions attribution, fixed establishments and VAT

08 December 2019

European Union

Permanent establishment for VAT and its nexus with BEPS – Part 1

01 December 2019

European Union

AG opines on independent EU subsidiary as VAT fixed establishment of non-EU parent

19 November 2019

ECJ case C-547/18 (Dong Yang Electronics) – Opinion – Fixed Establishment for VAT

14 November 2019

European Union

ECJ/CJEU calendar week 46 till 50 (Nov 11 – Dec 13, 2019) – Opinions on Fixed Establishments & VAT refunds, Judgment on Cost Sharing Exemption

10 November 2019

European Union Sweden

VAT on services provided by a head office to its fixed establishment? Skandia 2.0

02 November 2019

United States

After Wayfair, indirect tax compliance for the marketplace

27 October 2019

European Union

What is a permanent establishment (PE) for VAT purposes?

25 October 2019

United States

Let’s get physical in Minnesota (for sales tax purposes only)

18 October 2019

European Union

Typologies of operational permanent establishments and VAT

23 September 2019

Netherlands

Sale of boilers results in fixed establishment for VAT in the Netherlands

16 September 2019

European Union

EU VAT Committee – Minutes of the 113th meeting compared to Guidelines

05 September 2019

World

How a growing procurement footprint can increase your tax footprint

17 August 2019

Slovenia

Slovenia Guide on Fixed Establishment for VAT Purposes

11 August 2019

United States

Certified Service Provider programs for remote sales tax compliance

26 July 2019

Slovenia

Slovenian tax authorities increase focus on fixed establishments of foreign e-commerce businesses

17 July 2019

Romania

Fixed establishment for VAT – New trends

02 July 2019

Poland

Warehousing in relation to fixed establishment in Poland

25 June 2019

Romanian tax authorities revise position on whether a toll manufacturer creates fixed establishment for VAT purposes

18 May 2019

Italy

Italy issues instructions for disclosure of hidden PE

14 May 2019

Netherlands

Supreme Court rules that German owners, that rent a holiday home in the Netherlands through a rental agency, do not have a permanent establishment

11 February 2019

Luxembourg

Activities of the head office may impact the VAT recovery methodology of the branch

05 February 2019

France

Waiver of VAT reassessments resulting from the characterization of a PE of a foreign company

05 February 2019

European Union

Morgan Stanley: CJEU judgment VAT recovery by branches

27 January 2019

Tag - Fixed Establishment

Germany – Bundesfinanzhof does not answer VAT fixed establishment question…again

Overview Polish Court Cases on Fixed Establishments referring to C-605/12 Welmory in 2019

Court case on Fixed Establishment in Poland already referring to C-547/18 Dong Yang (next to many other ECJ cases)

Increased risk of fixed establishment for VAT purposes

Risk of creating a fixed establishment for VAT in the EU is increasing

Austrian CJEU referral on VAT and fixed establishment

Good things to remember – how to shed some light on the FE concept

South Dakota v. Wayfair Economic Nexus Threshold Table

New Year, New Filings? A Summary of Recent Income Tax Economic Nexus Developments

Some thoughts on transactions attribution, fixed establishments and VAT

Permanent establishment for VAT and its nexus with BEPS – Part 1

AG opines on independent EU subsidiary as VAT fixed establishment of non-EU parent

ECJ case C-547/18 (Dong Yang Electronics) – Opinion – Fixed Establishment for VAT

ECJ/CJEU calendar week 46 till 50 (Nov 11 – Dec 13, 2019) – Opinions on Fixed Establishments & VAT refunds, Judgment on Cost Sharing Exemption

VAT on services provided by a head office to its fixed establishment? Skandia 2.0

After Wayfair, indirect tax compliance for the marketplace

What is a permanent establishment (PE) for VAT purposes?

Let’s get physical in Minnesota (for sales tax purposes only)

Typologies of operational permanent establishments and VAT

Sale of boilers results in fixed establishment for VAT in the Netherlands

EU VAT Committee – Minutes of the 113th meeting compared to Guidelines

How a growing procurement footprint can increase your tax footprint

Slovenia Guide on Fixed Establishment for VAT Purposes

Certified Service Provider programs for remote sales tax compliance

Slovenian tax authorities increase focus on fixed establishments of foreign e-commerce businesses

Fixed establishment for VAT – New trends

Warehousing in relation to fixed establishment in Poland

Romanian tax authorities revise position on whether a toll manufacturer creates fixed establishment for VAT purposes

Italy issues instructions for disclosure of hidden PE

Supreme Court rules that German owners, that rent a holiday home in the Netherlands through a rental agency, do not have a permanent establishment

Activities of the head office may impact the VAT recovery methodology of the branch

Waiver of VAT reassessments resulting from the characterization of a PE of a foreign company

Morgan Stanley: CJEU judgment VAT recovery by branches

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