- A German company indirectly controls an Italian company and uses an employee of the Italian company to conduct part of its business in Italy.
- The German company sells medical equipment in Italy, and the Italian branch purchases goods from its parent company for resale to Italian or foreign customers.
- The Italian employee provides technical assistance for the group’s products, attends meetings to present new equipment, and provides consulting services for the engineering of new machinery.
- The Italian employee’s activities are not considered sufficient to establish a “personal” VAT fixed establishment for the non-resident company.
- The lack of effective participation in intra-Community purchases between the foreign company and its subsidiary means that the fixed establishment may be considered the tax debtor for the transaction.
- The Italian fixed establishment is not considered to be involved in the intra-Community purchases of goods shipped to Italy from the parent company.
- The existence of a fixed establishment does not affect the determination of the tax debtor for intra-Community supplies made by the non-resident parent company.
Source: eutekne.info
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
