Tag - Fixed Establishment

Italy

Involvement by fixed establishment in Italy even if contracts are not negotiated

11 July 2023

Italy

Ruling 374: Involvement of an Italian branch

11 July 2023

Italy

5 Major Developments in Italy

11 July 2023

European Union

Comments on C-232/22: Fixed establishment: New ECJ decision brings clarity for tolling cases

09 July 2023

India

5 Major Developments in India

09 July 2023

European Union

Comments on ECJ C-232/22: LegalNews asked Attorney Ine Lejeune for more information about the impact of this groundbreaking judgment

08 July 2023

Sweden

5 Major Developments in Sweden

07 July 2023

European Union

Comments on ECJ C-232/22: VAT fixed establishment – new EU jurisprudence

07 July 2023

United Arab Emirates

5 Major Developments in the United Arab Emirates

07 July 2023

European Union

Comments on ECJ C-232/22: Belgian place of supply rules for VAT

06 July 2023

European Union

Comments on ECJ C-232/22: Toll manufacturer no fixed establishment for VAT

06 July 2023

Denmark

5 Major Developments in Denmark

06 July 2023

European Union

Comments on ECJ C-232/22: Toll manufacturing – services provided to non-EU customer in the same corporate group – whether recipient has a fixed establishment in the EU – no – taxpayer win

05 July 2023

European Union

Comments on ECJ C-232/22 (Cabot) – No fixed establishment for VAT purposes when receiving services from a tolling manufacturer

05 July 2023

European Union

Comments on ECJ C-232/22 – No EU VAT Fixed Establishment from Toll manufacturing by group company

05 July 2023

European Union

Comments on ECJ C-232/22: VAT fixed establishment – new CJEU ruling

04 July 2023

European Union

Comments on C-232/22: A CJEU decision brings clarifications to the controversial issue of fixed premises for VAT that can generate the payment of significant fiscal obligations

03 July 2023

European Union

Comments on ECJ C-232/22: CJEU issued an important judgment on the VAT fixed establishment

03 July 2023

European Union

Comments on ECJ C-232/22 (Cabot): CJEU lists conditions for presence fixed establishment Swiss company

03 July 2023

European Union

Comments on C-232/22: CJEU on fixed establishment, Cabot Plastics

01 July 2023

European Union

Comments on C-232/22: CJEU judgment: Toll manufacturers do not have to invoice foreign taxpayers with VAT

01 July 2023

European Union

Comments on ECJ C-232/22: Toll manufacturer does not constitute VAT fixed establishment

01 July 2023

European Union

Comments on C-232/22: CJEU rules toll manufacturer is not a fixed establishment for VAT purposes

01 July 2023

European Union

Comments on ECJ C-232/22 (Cabot) – The same human and technical means cannot be used both to provide services and to receive those same services

30 June 2023

European Union

Comments on ECJ C-232/22 (Cabot) – Positive decision of the ECJ in the “Cabot” case (VAT Fixed Establishment)

30 June 2023

European Union

Comments on ECJ C-232/22 (Cabot) – ECJ delivers judgment in long-awaited case on fixed establishment with affiliated company

30 June 2023

European Union

Comments on ECJ C-232/22 (Cabot) – VAT fixed establishment in a toll manufacturing structure

30 June 2023

Romania

5 Major Developments in Romania

30 June 2023

Japan

5 Major Developments in Japan

30 June 2023

European Union

Comments on ECJ C-232/22 (Cabot) – No Fixed Establishment for services supplied under an exclusive contractual obligation

30 June 2023

European Union

Summary of ECJ-232/22 (Cabot) – No fixed establishment due to lack of human and technical resources even if ancillary services are performed, exclusivity

29 June 2023

Belgium European Union

ECJ C-232/22 (Cabot Plastics Belgium) – Judgment – Toll manufacturing with ancillary services does not lead to Fixed Establishment

29 June 2023

Sweden

Tax agency clarifies call-off warehouse transfers and fixed establishment

27 June 2023

Tag - Fixed Establishment

Involvement by fixed establishment in Italy even if contracts are not negotiated

Ruling 374: Involvement of an Italian branch

5 Major Developments in Italy

Comments on C-232/22: Fixed establishment: New ECJ decision brings clarity for tolling cases

5 Major Developments in India

Comments on ECJ C-232/22: LegalNews asked Attorney Ine Lejeune for more information about the impact of this groundbreaking judgment

5 Major Developments in Sweden

Comments on ECJ C-232/22: VAT fixed establishment – new EU jurisprudence

5 Major Developments in the United Arab Emirates

Comments on ECJ C-232/22: Belgian place of supply rules for VAT

Comments on ECJ C-232/22: Toll manufacturer no fixed establishment for VAT

5 Major Developments in Denmark

Comments on ECJ C-232/22: Toll manufacturing – services provided to non-EU customer in the same corporate group – whether recipient has a fixed establishment in the EU – no – taxpayer win

Comments on ECJ C-232/22 (Cabot) – No fixed establishment for VAT purposes when receiving services from a tolling manufacturer

Comments on ECJ C-232/22 – No EU VAT Fixed Establishment from Toll manufacturing by group company

Comments on ECJ C-232/22: VAT fixed establishment – new CJEU ruling

Comments on C-232/22: A CJEU decision brings clarifications to the controversial issue of fixed premises for VAT that can generate the payment of significant fiscal obligations

Comments on ECJ C-232/22: CJEU issued an important judgment on the VAT fixed establishment

Comments on ECJ C-232/22 (Cabot): CJEU lists conditions for presence fixed establishment Swiss company

Comments on C-232/22: CJEU on fixed establishment, Cabot Plastics

Comments on C-232/22: CJEU judgment: Toll manufacturers do not have to invoice foreign taxpayers with VAT

Comments on ECJ C-232/22: Toll manufacturer does not constitute VAT fixed establishment

Comments on C-232/22: CJEU rules toll manufacturer is not a fixed establishment for VAT purposes

Comments on ECJ C-232/22 (Cabot) – The same human and technical means cannot be used both to provide services and to receive those same services

Comments on ECJ C-232/22 (Cabot) – Positive decision of the ECJ in the “Cabot” case (VAT Fixed Establishment)

Comments on ECJ C-232/22 (Cabot) – ECJ delivers judgment in long-awaited case on fixed establishment with affiliated company

Comments on ECJ C-232/22 (Cabot) – VAT fixed establishment in a toll manufacturing structure

5 Major Developments in Romania

5 Major Developments in Japan

Comments on ECJ C-232/22 (Cabot) – No Fixed Establishment for services supplied under an exclusive contractual obligation

Summary of ECJ-232/22 (Cabot) – No fixed establishment due to lack of human and technical resources even if ancillary services are performed, exclusivity

ECJ C-232/22 (Cabot Plastics Belgium) – Judgment – Toll manufacturing with ancillary services does not lead to Fixed Establishment

Tax agency clarifies call-off warehouse transfers and fixed establishment

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