The Resource Destination principle in intra-Community services and the 'fixed establishment' in the VAT : a comparative study of Polish and Spanish law

Destination principle in intra-Community services and the 'fixed establishment' in the VAT : a comparative study of Polish and Spanish law

Label
Destination principle in intra-Community services and the 'fixed establishment' in the VAT : a comparative study of Polish and Spanish law
Title
Destination principle in intra-Community services and the 'fixed establishment' in the VAT : a comparative study of Polish and Spanish law
Creator
Subject
Language
eng
Summary
This article deals with one of the most important and controversial topics in Value Added Tax (VAT): the concept and functions of fixed establishments. Hitherto works have approached the topic from only one perspective: either that of EU law or the national law of the author, obscuring the global nature of it. This two-sided (Polish and Spanish) view in the article intends to bring to the table some of the issues concerning fixed establishments, its role in the location of taxable events and the implementation of VAT principles. The concept of fixed establishment and its relation to its 'brother', permanent establishment, are considered in the article together with the fact that Polish and Spanish law have different starting points. Whereas in Polish law there have traditionally been two separate notions with two definitely different meanings, only one, 'establecimiento permanente', has been used in Spanish law for both direct and indirect taxes. In Spanish law, one consistent concept has now, through the development of EU law and European Court of Justice (ECJ) cases, produced two different legal ideas under the same name. At the end, some important conclusions and postulates are formulated
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 42 (2014),
http://library.link/vocab/creatorName
  • Gorazda, M
  • Benito, D.E
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • fixed establishment
  • intra-Community services
  • destination principle
  • PE
Label
Destination principle in intra-Community services and the 'fixed establishment' in the VAT : a comparative study of Polish and Spanish law
Instantiates
Publication
Label
Destination principle in intra-Community services and the 'fixed establishment' in the VAT : a comparative study of Polish and Spanish law
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...