On June 29, 2023, the ECJ will issue its decision in the case C-232/22 (Cabot Plastics Belgium) on the question whether Toll Manufacturing actvities constitute a Fixed Establishment for VAT purposes.
In this post, you will find the link to
- all ECJ cases decided in the past
- country specific developments
- articles published on Fixed Establishments
- BREAKING: Decision in ECJ C-232/22 (Cabot Plastics Belgium) on existence Fixed Establishment will be released on June 29, 2023
- ECJ C-232/22 (Cabot Plastics Belgium) – Questions – Belgian VAT fixed establishment for a Swiss principal, through its affiliated Belgian toll…
ECJ
- Roadtrip through ECJ Cases – Focus on ”Fixed Establishments” (Art. 44 & 45)
- Another case on Fixed Establishment to the ECJ connected with the provision of toll manufacturing services?
- ECJ C-210/04 (FCE Bank) – Judgment – A fixed establishment is not a legal entity distinct from the business itself
- ECJ C-323/12 (E. ON Global Commodities SE) – Judgment: A tax representative did not constitute a Fixed Establishment
- ECJ C-333/20 (Berlin Chemie A. Menarini SRL) – Judgment – No Fixed establishment via affiliate rendering services on an exclusive basis
- ECJ C-452/03 (RAL (Channel Islands) Ltd) – Judgment – Place of supply of the exploitation of gaming machines
- ECJ C-533/22 (Adient) – Questions – Fixed establishment solely on the basis that the two companies belong to the same group?
- ECJ C-605/12 (Welmory) – Judgment – Fixed establishment: sufficient degree of sustainability and a suitable structure to be able to purchase services
- ECJ C-931/19 (Titanium) – Judgment – No fixed establishment if the owner of the property does not have his own staff
- ECJ Case C-16/17 (TGE Gas Engineering) – Judgment – Portugal must grant VAT deduction to Portuguese branch of German group
- ECJ Case C‑165/17 (Morgan Stanley) – Judgement – Deduction of input VAT by fixed establishment and application of pro rata
- ECJ case C-547/18 (Dong Yang) – Judgment – Fixed Establishment for VAT
- Flashback on ECJ Cases – C-111/14 (GST) – Fixed Establishment and the liability to pay VAT
- Flashback on ECJ cases – C-73/06 (Planzer Luxembourg Sarl) – Refund of VAT to taxable persons not established inside the country, concept of ”Fixed Establishment”
- Flashback on ECJ cases C-168/84 (Berkholz): First ECJ case on Fixed Establishments
- Flashback on ECJ Cases ECJ C-419/14 (WebMindLicenses Kft) – When are Services supplied from a Fixed Establishment
- Flashback on ECJ cases – C-190/95 (ARO Lease) – Place where the supplier has established its business/Fixed establishments
- Flashback on ECJ cases – C-190/95 (ARO Lease) – Place where the supplier has established its business/Fixed establishments
- Flashback on ECJ cases – C-260/95 (DFDS) – Intermediary of a tour operator acting as Fixed Establishment
- Flashback on ECJ cases – C-390/96 (Lease Plan Luxembourg SA) – Impact of Car Leasing services on determination of Fixed Establishments
- Flashback on ECJ cases – ECJ C-318/11 (Daimler AG), C-319/11 (Widex A/S) – No refusal of Eighth Directive refund to businesses without local turnover (Fixed…
- Flashback on ECJ cases C-231/94 (Faaborg-Gelting-Linien A/S): Restaurant transactions on board ship – Place of taxable transactions.
- Flashback on ECJ cases – C-190/95 (ARO Lease) – Place where the supplier has established its business/Fixed establishments
- Flashback on ECJ cases – C-260/95 (DFDS) – Intermediary of a tour operator acting as Fixed Establishment
- Flashback on ECJ cases – C-390/96 (Lease Plan Luxembourg SA) – Impact of Car Leasing services on determination of Fixed Establishments
- Flashback on ECJ cases – ECJ C-318/11 (Daimler AG), C-319/11 (Widex A/S) – No refusal of Eighth Directive refund to businesses without local turnover (Fixed…
- Flashback on ECJ cases C-231/94 (Faaborg-Gelting-Linien A/S): Restaurant transactions on board ship – Place of taxable transactions.
- ECJ C-210/04 (FCE Bank) – Judgment – A fixed establishment is not a legal entity distinct from the business itself
- ECJ C-323/12 (E. ON Global Commodities SE) – Judgment: A tax representative did not constitute a Fixed Establishment
- ECJ C-333/20 (Berlin Chemie A. Menarini SRL) – Judgment – No Fixed establishment via affiliate rendering services on an exclusive basis
- ECJ C-452/03 (RAL (Channel Islands) Ltd) – Judgment – Place of supply of the exploitation of gaming machines
- ECJ C-533/22 (Adient) – Questions – Fixed establishment solely on the basis that the two companies belong to the same group?
- ECJ C-605/12 (Welmory) – Judgment – Fixed establishment: sufficient degree of sustainability and a suitable structure to be able to purchase services
- ECJ C-931/19 (Titanium) – Judgment – No fixed establishment if the owner of the property does not have his own staff
- ECJ Case C-16/17 (TGE Gas Engineering) – Judgment – Portugal must grant VAT deduction to Portuguese branch of German group
- ECJ Case C‑165/17 (Morgan Stanley) – Judgement – Deduction of input VAT by fixed establishment and application of pro rata
- ECJ case C-547/18 (Dong Yang) – Judgment – Fixed Establishment for VAT
- Flashback on ECJ Cases – C-111/14 (GST) – Fixed Establishment and the liability to pay VAT
- Flashback on ECJ cases – C-73/06 (Planzer Luxembourg Sarl) – Refund of VAT to taxable persons not established inside the country, concept of ”Fixed Establishment”
- Flashback on ECJ cases C-168/84 (Berkholz): First ECJ case on Fixed Establishments
- Flashback on ECJ Cases ECJ C-419/14 (WebMindLicenses Kft) – When are Services supplied from a Fixed Establishment
- Flashback on ECJ cases – C-190/95 (ARO Lease) – Place where the supplier has established its business/Fixed establishments
- Flashback on ECJ cases – C-260/95 (DFDS) – Intermediary of a tour operator acting as Fixed Establishment
- Flashback on ECJ cases – C-390/96 (Lease Plan Luxembourg SA) – Impact of Car Leasing services on determination of Fixed Establishments
- Flashback on ECJ cases – ECJ C-318/11 (Daimler AG), C-319/11 (Widex A/S) – No refusal of Eighth Directive refund to businesses without local turnover (Fixed…
- Flashback on ECJ cases C-231/94 (Faaborg-Gelting-Linien A/S): Restaurant transactions on board ship – Place of taxable transactions.
EU VAT COMMITTEE
- Remember … VAT Committee WP#791 on ”Clarifications of the concept of fixed establishment”
- Remember … VAT Expert Group WP#54 on ”Fixed Establishments – Welmory sp. z o.o. (Case 605/12)”
VAT EXPERT GROUP
- VAT Expert Group urges the European Commission to provide the legal certainty on the concept of ”Fixed Establishment”
- VAT Expert Group: Contribution on ”Fixed Establishment” – reference to many issues in the EU MS
AUSTRIA
- Change in the VAT treatment of rental revenues of foreign property owners (ECJ C-931/19 (Titanium))
- Concept of a Fixed Establishment: The Austrian approach
BELGIUM
- “Tolling manufacturer = VAT FE of principal?” Belgian Court of Appeal refers to ECJ!
- AmCham Belgium urges the Belgian tax authorities to issue an updated circular on Fixed Establishments
- Concept of a Fixed Establishment: the Belgian approach
- ECJ Danske Bank – Services between head office and branch attract VAT
- Employees or VAT number in Belgium? Duty to declare because of Belgian establishment?!
- Established or Not? Urgent EU VAT clarity needed!
- Fixed establishment through an affiliate company in Belgium? The Court of Appeal of Liège affirms
- Growing trend whereby a foreign parent company to have a fixed establishment in Belgium through its daughter company
- The (witch) hunt for the VAT fixed establishment
CZECH REPUBLIC
- Public information on the VAT permanent establishment (non) existence in the Czech Republic
- EU approach on the concept of intervention of the VAT fixed establishment with specific focus on Italian and Czech approach…
DENMARK
- Danish Tax Authority Holds Home Office in Denmark Can Constitute PE for Foreign Employer
- Danish Tax Board rules Danish data center does not create a permanent establishment for nonresident company
- Denmark Issues Binding Answer on Working from Home Leading to a Permanent Establishment
- Denmark Tax Agency Clarifies VAT-Exempt Business’ Entitlement to Additional VAT Reimbursement on Sales Through PE
- Denmark Tax Agency Explains PE, VAT Place of Delivery Rules for Employee Home Office
- Fixed Establishment: Foreign company was not liable for VAT on supplies of services relating to immovable property
- No fixed establishment in Denmark for a gas storage, as the company is of a preparatory or auxiliary nature
FINLAND
FRANCE
- Booking.com reaches 135 million dollar settlement with French tax authorities
- Conseil d’Etat recharacterises the existence of a PE in the digital economy
- Council of State considers that human resources “which can take the decision to conclude contracts” create a Fixed Establishment
- Foreign head offices providing services to French branches subject to VAT
- France expanding Fixed Establishment definition, overturning previous case law
- Permanent Establishment Approach by French Supreme Court
- Permanent Establishment: An Extensive Approach Adopted by the French Supreme Court
- Revised approach to determining permanent establishment; income tax and VAT consequences
- Tax authorities on Permanent Establishment, also for VAT
- Tax Authorities Update Guidelines on VAT Treatment of Operations between Head Office and Branches
- Territoriality – Characterisation of fixed establishments for VAT purpose
- VAT Treatment of Operations between Head Office and Branches in France
- Waiver of VAT reassessments resulting from the characterization of a PE of a foreign company
GERMANY
- BFH on Fixed Establishment – Judgment of April 29, 2020, XI R 3/18
- Distinction between active and passive fixed establishment for VAT purposes
- Germany – Bundesfinanzhof does not answer VAT fixed establishment question…again
- How non-resident landlords in Germany can prepare for VAT rule changes
- New German tax court case about the fixed establishment concept for VAT purposes
- Services between head office and foreign branch may be subject to VAT
- The concept of a fixed establishment in VAT law BFH, ruling of 29 April 2020 – XI R 3/18
- VAT alert Germany for foreign real estate investors
- VAT deduction right of Lux PropCos owning/exploiting German real estate
GREECE
- International transfers via foreign tourist buses – Conditions of permanent establishment – VAT and place of passenger transport services depending on the…
- Netherlands Tax Treaty Not Relevant for Determining Existence of Permanent Establishment
- Supreme Court rules that marketing services do not create VAT fixed establishment
IRELAND
- Place of supply and importance of VAT ‘Establishments’
- Quarterly indirect tax update – Focus on VAT implications for Foreign Direct Investment
ITALY
- Agency Clarifies VAT Treatment on Corporate Restructuring of Group Companies
- Answer # 52 to ruling on Fixed Establishment through Gas Pipeline
- Answer 756: VAT regime of post-Brexit transactions between Italian branch and parent company belonging to an English VAT Group
- CFE Opinion Statement on a Ruling of the Italian Central Tax Office on Intervening Fixed Establishments in a VAT Context
- Establishments set up outside Italy under branch exemption – Foreign exchange differences – “Separate” activity for VAT purposes
- Fixed establishmend also deemed to be involved/intervene in case of passive operation
- Fixed Establishments: unexpected potential VAT liabilities from Intra-Community transactions
- Intervention of the permanent establishment in the context of an intra-community transaction
- Involvement of a fixed establishment in the intra-Community supply of goods
- Italian Revenue Agency issues ruling on VAT fixed establishment intervention
- Italy issues instructions for disclosure of hidden PE
- Legal Principle No. 11/2023: Transactions between “Italian” fixed establishments of companies belonging to a foreign VAT group
- Ruling – VAT implications of an Italian branch of a Luxembourg-based asset management company
- Ruling 169: VAT, indirect taxes and direct taxes – termination of the permanent establishment and reallocation of activities and relationships
- Ruling 318/2022: Transfer of functions and personnel intercurrent between parent and permanent establishment, as well as between two permanent…
- Ruling 336: Tax debtor for VAT purposes – Direct intervention of the Italian permanent establishment
- Ruling 57: Supply German vendor involving its Italian fixed establishment, who is liable to pay VAT
- Supreme Court: Non-residents can claim VAT via representatives, even in the presence of a permanent establishment in Italy
- UK VAT Group: VAT treatment of transactions between Italian and UK permanent establishments
- VAT paid by passive permanent establishment is deductible
LUXEMBOURG
NETHERLANDS
- A full service agency constitutes a Fixed Establishment
- Amendment to the Fixed Establishment VAT Decree
- Change in policy on levying VAT between head office and permanent establishment at fiscal unity
- Change of decision on permanent establishment VAT
- Changes in turnover tax (fixed establishment) decree
- Decree VAT for fixed establishment updated
- Dutch Government releases decree on fixed establishments for VAT purposes
- Fixed Establishment Decree amended
- Fixed Establishment For VAT Purposes
- Fixed establishment for VAT? Understanding the consequences
- Important VAT changes for supplies between head office and fixed establishment
- Is VAT payable in 2024 on transactions within the legal entity?
- New policy statement on VAT fixed establishments
- Permanent establishment due to working from home?
- Policy statement on VAT fixed establishments reflects position change
- Reminder – Certain Transactions Between Head Offices and Branches Reportable for Dutch VAT Purposes as of 2024
- Sale of boilers results in fixed establishment for VAT in the Netherlands
- Supplies between head office and fixed establishment VATable from 2024
- Supreme Court rules that German owners, that rent a holiday home in the Netherlands through a rental agency, do not have a permanent establishment
- Three decrees have been issued of great importance: Quick Fixes, Fixed Establishment, Deduction of VAT
- Update decree on Fixed Establishments
- Updated VAT Policy on Fixed Establishments and VAT grouping
- VAT consequences of the permanent establishment for entrepreneurs
- VAT permanent establishment: new decision confirms Dutch practice
- Will you pay VAT on transactions between head office and permanent establishment in 2024?
POLAND
- A contract for the provision of tolling services may result in the creation of an Fixed Establishment
- A natural person who signs acceptance protocols, communicates during the performance of service or in the settlement of payments and…
- Another Fixed Establishment case …..
- Call-of-stock warehouse vs. Fixed Establishment
- Clarifications regarding VAT grouping; criteria for identifying a fixed establishment for VAT purposes
- Comments on ECJ C-333/20: Experts believe that the ECJ ruling may change the restrictive approach of tax authorities to the issue of a VAT fixed establishment
- Concept of a Fixed Establishment: The Polish approach
- Court Case Fixed Establishment: A trader of goods acquiring logistic and warehousing services
- Court case on Fixed Establishment in Poland already referring to C-547/18 Dong Yang (next to many other ECJ cases)
- Court decision: Does a Polish subcontractor performing logistic services lead to a Fixed Establishment?
- Court decision: Warehousing services by a Polish entity for the account of a Portguese entity leads to a Fixed Establishment
- Criteria for identifying a fixed establishment for VAT purposes
- Does home office mean the establishment of a plant in Poland?
- Fixed establishment of German entity under VAT law (court decision)
- Fixed establishment: actual control of the contractor’s back office and the place of receipt of services
- Fixed place of business in the territory of the country within the meaning of VAT
- How to define a permanent place of business (Fixed Establishment)
- Judgment of the Provincial Administrative Court in Szczecin on Fixed Establishments related to Real Estate rental
- Judgment of the Provincial Administrative Court in Warsaw: Verification of customers whether they have a Fixed Establishment
- Overview Polish Court Cases on Fixed Establishments referring to C-605/12 Welmory in 2019
- Poland VAT fixed establishment risk
- Prerequisites for establishing the existence of a Fixed Establishment
- Provincial Administrative Court in Gliwice: A German e-commerce selling goods through a Polish warehouse does not lead to a Fixed Establishment in Poland
- Provincial Administrative Court in Gliwice: A German entity involved in the implementation of projects related to renewable energy sources leads to a Fixed…
- Provincial Administrative Court in Gliwice: A Swiss company operating to logistic center in Poland leads to a Fixed Establishment in Poland
- Provincial Administrative Court in Gliwice: Toll manufacturing activities in Poland do not lead to Fixed Establishment
- Recent developments regarding the fixed establishment in Poland
- Services for a single entity do not immediately mean a ”fixed establishment”
- Supreme Administrative Court: No Fixed Establishment as no employees, no infrastructure, no decision taking in Poland
- The concept of Fixed Establishments in Poland … this was in the news in 2022
- The Meaning of “Fixed Establishment” In The VAT Directive – Dentons (2015)
- Trends in inspections and proceedings for 2022 – Area’s for VAT inspection
- Update on Fixed Establishment (FE)
- Using the facilities of a third party does not have to lead to the creation of an Fixed Establishment
- Warehousing in relation to fixed establishment in Poland
- Warehousing services in a context of a permanent establishment in Poland
- What are the arguments of Polish courts on the existence of a Fixed Establishment for VAT purposes?
- When a permanent place of business is established (fixed establishment)
PORTUGAL
ROMANIA
- ANAF checks on fixed and permanent offices / Other states have sent ANAF notifications for the forced execution of those in Romania / “They are a little…
- Dispute about right to deduct VAT at the Branch in connection with the acquisition in Romania of equipment for a project by the parent company outside the…
- Extended practice of the tax authority to establish fixed establishments could lead to repayment over 100 million euros by ANAF
- First favorable and final decision issued by Romanian court on the subject of Fixed Establishment
- Fixed establishment for VAT – Focus on toll manufacturer structures
- Fixed establishment for VAT – New trends
- Fixed establishments at a glance: A Romanian perspective
- Fixed establishments at a glance: A Romanian perspective
- Risk of ANAF taxation: Fixed headquarters and permanent headquarters, increasingly tracked in tax audits
- Romanian tax authorities revise position on whether a toll manufacturer creates fixed establishment for VAT purposes
- Romanian VAT fixed establishment case brought before the ECJ – a game changer for consignment manufacturing?
SLOVAKIA
- Registering branch offices of foreign companies in Slovakia
- The Slovak branches and VAT deductions arising from purchased services
SLOVENIA
- Branch office and declaration of import VAT in the VAT statement
- Slovenia Guide on Fixed Establishment for VAT Purposes
- Slovenian tax authorities increase focus on fixed establishments of foreign e-commerce businesses
SPAIN
- Central Administrative Court – New judgment considers a Spanish branch and headquarters as separate VAT taxpayers
- Central Economic Administrative Court on the VAT Taxation of the transactions between the head office and its branch
- Commentary to ECJ C-931/19 (Titanium) – Concept of “fixed establishment” regarding letting of property: A Spanish perspective
- Fixed Establishments – VAT implications of manufacturing and distribution agreement
- Lease of a warehouse for the distribution of products constitutes a fixed establishment
- Spanish Tax Court issues judgments on fixed establishments and canceling a transaction in which VAT charged
- Spanish Tax Court issues judgments on fixed establishments and canceling a transaction in which VAT charged
- Supreme Court considered that Spanish subsidiary of Swiss entity was permanent establishment
- VAT on services provided by a central house to its branch
- VAT treatment of intra-group services; possible implications of CJEU judgment
SWEDEN
- COVID-19: Homework does not lead to permanent establishment
- Legal case: Rental of property where there is a lack of personal resources that can act independently is not a fixed place of establishment
- Refunds of input VAT on acquisitions used in EU sales
- Tax Agency changes position on home office driven permanent establishments
- The position “Refund right to companies with a fixed establishment place in Sweden” shall no longer be applied
- Warehouse constitutes a permanent establishment if seller hires staff or another company to run it on its behalf
SWITZERLAND
UNITED KINGDOM
- Permanent Establishment: when is business carried on?
- Upper Tribunal – HSBC Electronic Data Processing (Guangdong) Ltd – VAT grouping rules -interpretation of “established” and “fixed establishment”
- VAT fraud backfires as it has UK fixed establishment
- VAT fraud backfires to provide UK fixed establishment
- Where is a person “established”?
- Where is your business established for VAT?
WORLD
- Paper: Permanent Establishment and Fixed Establishment in the Context of the Subsidiary and the Digital Economy
- Permanent Establishments in Value Added Tax
- Whether VAT/GST registration in a country is sufficient to conclude existence of a PE?
- VAT Catch-up: Permanent Establishment Edition 2023
- 35-years of VAT Fixed Establishments – review of landmark judgements
- AG opines on independent EU subsidiary as VAT fixed establishment of non-EU parent
- Article: Is your subsidiary a fixed establishment in disguise?
- BREAKING: Decision in ECJ C-232/22 (Cabot Plastics Belgium) on existence Fixed Establishment will be released on June 29, 2023
- Chatgpt: How can I react to a tax authority claiming a Fixed Establishment in the European Union?
- CJEU confirms that a subsidiary can be regarded as a fixed establishment
- CJEU confirms VAT on intraentity supplies across EU member states if VAT group exists
- CJEU separates Danish head office from Swedish branch for VAT purposes
- Comments on ECJ C-812/19: Personal Opinion – Time to recognize the principle of ‘’legal independency’’ in the Fixed Establishment discussion
- Concept of Fixed Establishment remains a huge concern for businesses …… an overview of recent developments
- Concept of Fixed Establishment remains a huge concern for businesses …… an overview of recent developments
- Does the rental of a building abroad constitute a permanent establishment? (ECJ C-931/19)
- Does your business have a permanent establishment for VAT purposes?
- Dong Yang Electronics (ECJ C-547/18): A subsidiary can be a Fixed Establishment for VAT, but information asymmetries may save you
- EC Action plan – 25 priorities defined. Fixed establishments and E-Invoicing only being worked in 2022/23
- ECJ further defines the notion of a VAT fixed establishment
- ECJ VAT Cases – Link to the relevant article in the EU VAT Directive 2006/112/EC
- ECJ/CJEU calendar week 46 till 50 (Nov 11 – Dec 13, 2019) – Opinions on Fixed Establishments & VAT refunds, Judgment on Cost Sharing Exemption
- EU Survey (from 2015) on ECJ Cases Skandia and Welmory
- EU VAT Committee – Minutes of the 113th meeting compared to Guidelines
- European Court of Justice Clarifies Concept of VAT Fixed Establishment
- Fixed Establishment (and PE) in the context of the subsidiary and the digital economy
- Fixed Establishment: The ins and outs of a tricky VAT concept
- Fixed establisment in view of ECJ’s (upcoming) new decision
- Get yourself familiar with ECJ Cases, some topics already available (Work In Progress @ www.vatupdate.com)
- Good things to remember – how to shed some light on the FE concept
- Good things to remember… the EU principle of legal certainty and fixed establishments
- Having resources at a foreign subsidiary does not lead to a permanent establishment
- How far does the obligation to investigate under European VAT rules extend? The Dong Yang Case Explained
- Increased risk of fixed establishment for VAT purposes
- Management versus Permanent Establishment exposure – Watch out for managers working outside their country ….
- Master thesis of Juliana Silva: The concept of fixed establishment: relevance, difficulties and achievements
- More clarity on VAT in intra-company transactions
- Morgan Stanley: CJEU judgment VAT recovery by branches
- New preliminary ruling question about the ‘fixed establishment’ concept for VAT purposes
- No fixed establishment for VAT purposes for property companies without staff
- No fixed establishment in case of property rental
- Paper: On the Evolving VAT Concept of Fixed Establishment by Rita de le Feria
- Permanent establishment for VAT and its nexus with BEPS – Part 1
- Provision of services by a head office to a foreign branch is VAT taxable
- Published 1 year ago …. the EC Action plan – 25 priorities defined
- Question on concept ‘fixed establishment’ for VAT purposes referred to CJEU
- Recent developments on the issue of Fixed Establishments in the European Union: Part 2
- Relations between a parent company and its subsidiary: attention to the fixed establishment for VAT
- Risk of creating a fixed establishment for VAT in the EU is increasing
- Rita De La Feria on the Evolving VAT Concept of Fixed Establishment
- Some thoughts on transactions attribution, fixed establishments and VAT
- Subsidiary fixed establishment for VAT purposes?
- The EC will explain the concepts from the VAT Directive. Does this mean the end of disputes over the place of taxation?
- The EU approach on the concept of VAT FE, in particular through a subsidiary
- The subsidiary as the permanent establishment of the parent company?
- Titanium case and fixed establishments for VAT purposes: Has anything really changed?
- Transactions between head office and fixed establishment VAT taxable due to the presence of a VAT group
- Typologies of operational permanent establishments and VAT
- VAT and Fixed Establishments – An analysis by Francisco Javier Sánchez Gallardo
- VAT consequences of the permanent establishment for entrepreneurs
- VAT Fixed establishment = permanent establishment? or, should direct and indirect tax practitioners talk to each other?
- VAT on services provided by head office to fixed establishment involving VAT group
- What is a permanent establishment (PE) for VAT purposes?
- Where is the fixed establishment concept heading?
- Austrian CJEU referral on VAT and fixed establishment
- Commentary to ECJ C-931/19 (Titanium) – ECJ ruling on VAT fixed establishment has broader domestic consequences
- Different countries, different VAT
- New ruling on Fixed Establishments (C-931/19 Titanium)
- Fixed Establishment Under GST In India – Cases From European Union
- VAT on services provided by a head office to its fixed establishment? Skandia 2.0
