The concept of permanent establishment (“ PE ”) plays a critical role in the operation of the VAT system. However, it is clear that this concept is in practice surrounded by uncertainties, in particular due to the fact that its exact scope and limits are not always clear. Over the past three years, the CJEU has indeed had to rule on this concept in three different cases.
After recalling the context, we will briefly discuss these different judgments and the lessons that can be drawn from them.
Source Eubelius
Latest Posts in "European Union"
- Comments on EGC case T-184/25: Transferred Loan Management Is Not VAT Exempt
- Flashback on ECJ Cases C-342/87 (Genius Holding) – Right to deduct VAT only for tax actually due
- FISC-CONT Exchange on EU Cooperation Against VAT Fraud
- EU VAT Law: Distinguishing Goods and Services in Mixed Supplies
- EU Commission Proposes Recast of DAC for Tax Reporting Simplification
