Tag - Fixed Establishment

Belarus

Belarus Tax Ministry Updates Recommendations for Nonresident Organizations Operating Through PEs

26 March 2024

European Union

AG Kokott’s Opinion on VAT Fixed Establishment Concept in SC Adient Ltd & Co. KG Case

19 March 2024

European Union

Comments on ECJ C-533/22: Further practical guidance from the Advocate General on fixed establishment

05 March 2024

Poland

The Importance of Permanent Establishment in Poland for Foreign Entrepreneurs and Their Counterparties

05 March 2024

European Union

Comments on ECJ C-533/22: Manufacturing and other services – Fixed establishment and place of supply – taxpayer win

26 February 2024

European Union

Comments on ECJ C-533/22: Provision of services for the processing of goods of the customer does not lead to Fixed Establishment

26 February 2024

Sweden

Update: Division of Input VAT for Transactions between Establishments

05 February 2024

Poland

Connections between companies do not determine where VAT is located

05 February 2024

European Union

Adient: VAT fixed establishment and the limited power of tax authorities

05 February 2024

European Union

Summary of AG Opinion in ECJ C-533/22 (Adient) – The same means cannot be used at the same time to provide and receive the same services

04 February 2024

Germany

Tax authorities update guidance on criteria for a permanent establishment

01 February 2024

European Union Romania

ECJ C-533/22 (Adient) – AG Opinion – Fixed establishment solely on the basis that the two companies belong to the same group?

01 February 2024

Spain

DGT Consultation: Permanent Establishment and VAT Considerations for UK Software Development Office

30 January 2024

United Kingdom

HMRC Challenges UK VAT Status of Online Traders: Businesses Given 30 Days to Respond

20 January 2024

United Kingdom

UK Tax Office to Request Confirmation of VAT Presence from 12,000 Businesses

20 January 2024

Netherlands

Changes to Dutch VAT Groups: Exclusion of Foreign Establishments and Implications for Cross-Border Supplies

12 January 2024

Egypt

Egypt Requires Taxpayers to Register All Branches for VAT

09 January 2024

Netherlands

Important: From 1 January 2024, changes to VAT treatment of supplies between head office and VAT fixed establishment

02 January 2024

Egypt

Egyptian Tax Authority Requires Registration of All Branches for VAT Law Compliance

27 December 2023

Denmark

Danish Tax Court Decision Clarifies Permanent Establishment Rules for German Company

23 December 2023

Italy

VAT liability for Italian fixed establishments: a case-by-case analysis

13 December 2023

Colombia

Taxation for Significant Economic Presence – PES in Colombia

12 December 2023

Belgium Netherlands

Agreement the Netherlands/Belgium on interpretation of permanent establishment for employees working from home

11 December 2023

South Africa

The Impact of the Tax Administration Amendment Bill on Non-Resident Employers in South Africa

30 November 2023

Denmark

Calculation of VAT reimbursement for a Danish insurance company with a fixed establishment in Y1-land

28 November 2023

Caribbean Netherlands

Taxation of business turnover in Sint Maarten; liability for unpaid taxes by foreign entrepreneur

12 November 2023

Poland

Toll Manufacturing and VAT: Changes in the Mandatory KSeF System

10 November 2023

Poland

VAT Settlement for the Use of Tractor Units in Transport Services in Sweden by Established Branch

01 November 2023

Poland

Proportional VAT Deduction by Polish Branch of Foreign Company

01 November 2023

Puerto Rico

Understanding Puerto Rico Sales Tax Nexus: What Businesses Need to Know

24 October 2023

Germany

Germany’s Federal Fiscal Court rules on property-related services in VAT

19 October 2023

Europe

Webinar Leitner & Leitner – Slides – Fixed establishment for VAT purposes – Status Quo in the CEE countries

11 October 2023

Belgium

5 Major Developments in Belgium

03 October 2023

Tag - Fixed Establishment

Belarus Tax Ministry Updates Recommendations for Nonresident Organizations Operating Through PEs

AG Kokott’s Opinion on VAT Fixed Establishment Concept in SC Adient Ltd & Co. KG Case

Comments on ECJ C-533/22: Further practical guidance from the Advocate General on fixed establishment

The Importance of Permanent Establishment in Poland for Foreign Entrepreneurs and Their Counterparties

Comments on ECJ C-533/22: Manufacturing and other services – Fixed establishment and place of supply – taxpayer win

Comments on ECJ C-533/22: Provision of services for the processing of goods of the customer does not lead to Fixed Establishment

Update: Division of Input VAT for Transactions between Establishments

Connections between companies do not determine where VAT is located

Adient: VAT fixed establishment and the limited power of tax authorities

Summary of AG Opinion in ECJ C-533/22 (Adient) – The same means cannot be used at the same time to provide and receive the same services

Tax authorities update guidance on criteria for a permanent establishment

ECJ C-533/22 (Adient) – AG Opinion – Fixed establishment solely on the basis that the two companies belong to the same group?

DGT Consultation: Permanent Establishment and VAT Considerations for UK Software Development Office

HMRC Challenges UK VAT Status of Online Traders: Businesses Given 30 Days to Respond

UK Tax Office to Request Confirmation of VAT Presence from 12,000 Businesses

Changes to Dutch VAT Groups: Exclusion of Foreign Establishments and Implications for Cross-Border Supplies

Egypt Requires Taxpayers to Register All Branches for VAT

Important: From 1 January 2024, changes to VAT treatment of supplies between head office and VAT fixed establishment

Egyptian Tax Authority Requires Registration of All Branches for VAT Law Compliance

Danish Tax Court Decision Clarifies Permanent Establishment Rules for German Company

VAT liability for Italian fixed establishments: a case-by-case analysis

Taxation for Significant Economic Presence – PES in Colombia

Agreement the Netherlands/Belgium on interpretation of permanent establishment for employees working from home

The Impact of the Tax Administration Amendment Bill on Non-Resident Employers in South Africa

Calculation of VAT reimbursement for a Danish insurance company with a fixed establishment in Y1-land

Taxation of business turnover in Sint Maarten; liability for unpaid taxes by foreign entrepreneur

Toll Manufacturing and VAT: Changes in the Mandatory KSeF System

VAT Settlement for the Use of Tractor Units in Transport Services in Sweden by Established Branch

Proportional VAT Deduction by Polish Branch of Foreign Company

Understanding Puerto Rico Sales Tax Nexus: What Businesses Need to Know

Germany’s Federal Fiscal Court rules on property-related services in VAT

Webinar Leitner & Leitner – Slides – Fixed establishment for VAT purposes – Status Quo in the CEE countries

5 Major Developments in Belgium

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