Tag - Fixed Establishment

European Union

Comments on ECJ C-232/22 (Cabot): CJEU lists conditions for presence fixed establishment Swiss company

03 July 2023

European Union

Comments on C-232/22: CJEU on fixed establishment, Cabot Plastics

01 July 2023

European Union

Comments on C-232/22: CJEU judgment: Toll manufacturers do not have to invoice foreign taxpayers with VAT

01 July 2023

European Union

Comments on ECJ C-232/22: Toll manufacturer does not constitute VAT fixed establishment

01 July 2023

European Union

Comments on C-232/22: CJEU rules toll manufacturer is not a fixed establishment for VAT purposes

01 July 2023

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

30 June 2023

European Union

Comments on ECJ C-232/22 (Cabot) – Positive decision of the ECJ in the “Cabot” case (VAT Fixed Establishment)

30 June 2023

European Union

Comments on ECJ C-232/22 (Cabot) – ECJ delivers judgment in long-awaited case on fixed establishment with affiliated company

30 June 2023

European Union

Comments on ECJ C-232/22 (Cabot) – VAT fixed establishment in a toll manufacturing structure

30 June 2023

Romania

5 Major Developments in Romania

30 June 2023

Japan

5 Major Developments in Japan

30 June 2023

European Union

Comments on ECJ C-232/22 (Cabot) – No Fixed Establishment for services supplied under an exclusive contractual obligation

30 June 2023

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

29 June 2023

Belgium European Union

ECJ C-232/22 (Cabot Plastics Belgium) – Judgment – Toll manufacturing with ancillary services does not lead to Fixed Establishment

29 June 2023

Sweden

Tax agency clarifies call-off warehouse transfers and fixed establishment

27 June 2023

Belgium

5 Major Developments in Belgium

26 June 2023

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)

23 June 2023

Italy

Italian Revenue Agency issues ruling on VAT fixed establishment intervention

23 June 2023

Sweden

Warehouse constitutes a permanent establishment if seller hires staff or another company to run it on its behalf

19 June 2023

Italy

Supreme Court: Non-residents can claim VAT via representatives, even in the presence of a permanent establishment in Italy

19 June 2023

Denmark

Denmark Tax Agency Clarifies VAT-Exempt Business’ Entitlement to Additional VAT Reimbursement on Sales Through PE

17 June 2023

Italy

Legal Principle No. 11/2023: Transactions between “Italian” fixed establishments of companies belonging to a foreign VAT group

14 June 2023

Italy

UK VAT Group: VAT treatment of transactions between Italian and UK permanent establishments

13 June 2023

Italy

Ruling – VAT implications of an Italian branch of a Luxembourg-based asset management company

10 June 2023

Australia Belgium Costa Rica Cyprus Dominican Republic European Union Germany Greece Hungary Italy Luxembourg New Zealand Saudi Arabia United Kingdom

EY VAT News – 5 June 2023

09 June 2023

World

June 6, 2023 2023-1014 PE Watch | Latest developments and trends, June 2023

07 June 2023

European Union

Fixed establisment in view of ECJ’s (upcoming) new decision

05 June 2023

Italy

Ruling 336: Tax debtor for VAT purposes – Direct intervention of the Italian permanent establishment

01 June 2023

Italy

CFE Opinion Statement on a Ruling of the Italian Central Tax Office on Intervening Fixed Establishments in a VAT Context

01 June 2023

Sweden

The position “Refund right to companies with a fixed establishment place in Sweden” shall no longer be applied

01 June 2023

European Union

BREAKING: Decision in ECJ C-232/22 (Cabot Plastics Belgium) on existence Fixed Establishment will be released on June 29, 2023

26 May 2023

United Kingdom

Where is your business established for VAT?

25 May 2023

Belgium

Employees or VAT number in Belgium? Duty to declare because of Belgian establishment?!

22 May 2023

Tag - Fixed Establishment

Comments on ECJ C-232/22 (Cabot): CJEU lists conditions for presence fixed establishment Swiss company

Comments on C-232/22: CJEU on fixed establishment, Cabot Plastics

Comments on C-232/22: CJEU judgment: Toll manufacturers do not have to invoice foreign taxpayers with VAT

Comments on ECJ C-232/22: Toll manufacturer does not constitute VAT fixed establishment

Comments on C-232/22: CJEU rules toll manufacturer is not a fixed establishment for VAT purposes

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

Comments on ECJ C-232/22 (Cabot) – Positive decision of the ECJ in the “Cabot” case (VAT Fixed Establishment)

Comments on ECJ C-232/22 (Cabot) – ECJ delivers judgment in long-awaited case on fixed establishment with affiliated company

Comments on ECJ C-232/22 (Cabot) – VAT fixed establishment in a toll manufacturing structure

5 Major Developments in Romania

5 Major Developments in Japan

Comments on ECJ C-232/22 (Cabot) – No Fixed Establishment for services supplied under an exclusive contractual obligation

Summary of ECJ-232/22 (Cabot) – No fixed establishment due to lack of human and technical resources even if ancillary services are performed, exclusivity

ECJ C-232/22 (Cabot Plastics Belgium) – Judgment – Toll manufacturing with ancillary services does not lead to Fixed Establishment

Tax agency clarifies call-off warehouse transfers and fixed establishment

5 Major Developments in Belgium

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)

Italian Revenue Agency issues ruling on VAT fixed establishment intervention

Warehouse constitutes a permanent establishment if seller hires staff or another company to run it on its behalf

Supreme Court: Non-residents can claim VAT via representatives, even in the presence of a permanent establishment in Italy

Denmark Tax Agency Clarifies VAT-Exempt Business’ Entitlement to Additional VAT Reimbursement on Sales Through PE

Legal Principle No. 11/2023: Transactions between “Italian” fixed establishments of companies belonging to a foreign VAT group

UK VAT Group: VAT treatment of transactions between Italian and UK permanent establishments

Ruling – VAT implications of an Italian branch of a Luxembourg-based asset management company

EY VAT News – 5 June 2023

June 6, 2023 2023-1014 PE Watch | Latest developments and trends, June 2023

Fixed establisment in view of ECJ’s (upcoming) new decision

Ruling 336: Tax debtor for VAT purposes – Direct intervention of the Italian permanent establishment

CFE Opinion Statement on a Ruling of the Italian Central Tax Office on Intervening Fixed Establishments in a VAT Context

The position “Refund right to companies with a fixed establishment place in Sweden” shall no longer be applied

BREAKING: Decision in ECJ C-232/22 (Cabot Plastics Belgium) on existence Fixed Establishment will be released on June 29, 2023

Where is your business established for VAT?

Employees or VAT number in Belgium? Duty to declare because of Belgian establishment?!

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