VAT Archives - Diligens Tax Consulting

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 [...]

Subject to VAT and exempt transactions. Deductibility of the VAT paid for expenses linked to an investment. Judgment of the ECJ “University of Cambridge”

9 July, 2019

In the present judgment (C-316/18), the University of Cambridge, a non-profit teaching center, performs both, transactions exempt from VAT (teaching) and transactions subject to VAT in the [...]