Amendment to the Fixed Establishment VAT Decree

In connection with the judgment of the Court of Justice of the EU of 11 March 2021, C-812/19 (Danske Bank), UN 2021/13.15 , the decision levying turnover tax in connection with a permanent establishment has been amended.

Source Taxlive

See also ECJ case C-812/19 (Danske Bank) – Judgment – Head Office part of VAT group & its Branch are separate taxable persons