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Tag Archives for: "Permanent Establishment"
Portada » Permanent Establishment
 The mere possession of a subsidiary in a Member State does not imply the existence of a PE for VAT purposes. Judgment of the ECJ of May 7, 2020. Dong Yang

The mere possession of a subsidiary in a Member State does not imply the existence of a PE for VAT purposes. Judgment of the ECJ of May 7, 2020. Dong Yang

22 May, 2020

The European Court of Justice (ECJ) has ruled again on the scope of definition of Permanent Establishment (PE), for VAT purposes, pursuant to articles 11 and 22 of Implementing Regulation [...]

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     The lease of a warehouse for the distribution of products constitutes a Permanent Establishment for VAT purposes. Binding Consultation of December 17, 2019

    The lease of a warehouse for the distribution of products constitutes a Permanent Establishment for VAT purposes. Binding Consultation of December 17, 2019

    28 February, 2020

    The consulting entity is tax resident in Norway and distributes products obtained from a raw material that the entity sends to Spain for a local entity to transform into the final product based [...]

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