European Union Master thesis of Juliana Silva: The concept of fixed establishment: relevance, difficulties and achievements 04 November 2021181 views1 min read Source Master thesis by Juliana Dias Oliveira Silva (in Portuguese) Fixed Establishment ECJ C-213/19 (Commission v United Kingdom) – AG Opinion – Combating fraud on undervaluation of goods ECJ C-459/21 (The Navigator Company et Navigator Pulp Figueira) – Question – Right to deduct VAT on motor vehicle expenses, travel and accommodation expenses and entertainment expenses