European Union Comments on ECJ C-232/22 (Cabot): CJEU lists conditions for presence fixed establishment Swiss company 11 months ago
European Union Comments on C-232/22: CJEU judgment: Toll manufacturers do not have to invoice foreign taxpayers with VAT 11 months ago
European Union Comments on ECJ C-232/22: Toll manufacturer does not constitute VAT fixed establishment 11 months ago
European Union Comments on C-232/22: CJEU rules toll manufacturer is not a fixed establishment for VAT purposes 11 months ago
European Union Comments on ECJ C-232/22 (Cabot) – The same human and technical means cannot be used both to provide services and to receive those same services 11 months ago
European Union Comments on ECJ C-232/22 (Cabot) – Positive decision of the ECJ in the “Cabot” case (VAT Fixed Establishment) 11 months ago
European Union Comments on ECJ C-232/22 (Cabot) – ECJ delivers judgment in long-awaited case on fixed establishment with affiliated company 11 months ago
European Union Comments on ECJ C-232/22 (Cabot) – VAT fixed establishment in a toll manufacturing structure 11 months ago
European Union Comments on ECJ C-232/22 (Cabot) – No Fixed Establishment for services supplied under an exclusive contractual obligation 11 months ago
European Union Summary of ECJ-232/22 (Cabot) – No fixed establishment due to lack of human and technical resources even if ancillary services are performed, exclusivity 11 months ago
BelgiumEuropean Union ECJ C-232/22 (Cabot Plastics Belgium) – Judgment – Toll manufacturing with ancillary services does not lead to Fixed Establishment 11 months ago
European Union A snapshot of all the news on VAT Fixed Establishments – Be prepared for the ECJ decision on FE on June 29, 2023 (C-232/22 Cabot) 11 months ago
Sweden Warehouse constitutes a permanent establishment if seller hires staff or another company to run it on its behalf 11 months ago
Italy Supreme Court: Non-residents can claim VAT via representatives, even in the presence of a permanent establishment in Italy 11 months ago
Denmark Denmark Tax Agency Clarifies VAT-Exempt Business’ Entitlement to Additional VAT Reimbursement on Sales Through PE 11 months ago
Italy Legal Principle No. 11/2023: Transactions between “Italian” fixed establishments of companies belonging to a foreign VAT group 11 months ago
Italy UK VAT Group: VAT treatment of transactions between Italian and UK permanent establishments 11 months ago
Italy Ruling – VAT implications of an Italian branch of a Luxembourg-based asset management company 12 months ago
AustraliaBelgiumCosta RicaCyprusDominican RepublicEuropean UnionGermanyGreeceHungaryItalyLuxembourgNew ZealandSaudi ArabiaUnited Kingdom EY VAT News – 5 June 2023 12 months ago
Italy Ruling 336: Tax debtor for VAT purposes – Direct intervention of the Italian permanent establishment 12 months ago
Italy CFE Opinion Statement on a Ruling of the Italian Central Tax Office on Intervening Fixed Establishments in a VAT Context 12 months ago
Sweden The position “Refund right to companies with a fixed establishment place in Sweden” shall no longer be applied 12 months ago
European Union BREAKING: Decision in ECJ C-232/22 (Cabot Plastics Belgium) on existence Fixed Establishment will be released on June 29, 2023 12 months ago
Belgium Employees or VAT number in Belgium? Duty to declare because of Belgian establishment?! 12 months ago