The Resource La calificación de los establecimientos permanentes en las operaciones intracomunitarias: las transferencias de bienes, las ventas de bienes en consigna y las operaciones triangulares = Fixed establishments qualification in intra-community transactions: transfer of goods, call-off stock arrangements and triangular transactions

La calificación de los establecimientos permanentes en las operaciones intracomunitarias: las transferencias de bienes, las ventas de bienes en consigna y las operaciones triangulares = Fixed establishments qualification in intra-community transactions: transfer of goods, call-off stock arrangements and triangular transactions

Label
La calificación de los establecimientos permanentes en las operaciones intracomunitarias: las transferencias de bienes, las ventas de bienes en consigna y las operaciones triangulares = Fixed establishments qualification in intra-community transactions: transfer of goods, call-off stock arrangements and triangular transactions
Title
La calificación de los establecimientos permanentes en las operaciones intracomunitarias: las transferencias de bienes, las ventas de bienes en consigna y las operaciones triangulares = Fixed establishments qualification in intra-community transactions: transfer of goods, call-off stock arrangements and triangular transactions
Creator
Subject
Language
eng
Summary
The fact that a non established supplier may have a warehouse qualified as a “fixed establishment” in the Member State of arrival of the goods is controversial in the VAT legislation. The simultaneous analysis of transfers, call-off stock arrangements and triangular transactions, in the light of the notion of “fixed establishment” and the case law, will determine how a warehouse or a similar structure weighs on the designation of the taxable person and the taxation of these intra-Community transactions
Citation source
In: Crónica tributaria. - Madrid. - (2021), no. 181 ; p. 79-107
http://library.link/vocab/creatorName
Fuster Gómez, M
Geographic coverage
  • Europe
  • European Union
Language note
Spanish
http://library.link/vocab/subjectName
  • call-off stock
  • PE
  • harmonization of tax
  • transfer of assets
  • chain transaction
  • VAT
  • intra-Community transaction
Label
La calificación de los establecimientos permanentes en las operaciones intracomunitarias: las transferencias de bienes, las ventas de bienes en consigna y las operaciones triangulares = Fixed establishments qualification in intra-community transactions: transfer of goods, call-off stock arrangements and triangular transactions
Instantiates
Publication
Label
La calificación de los establecimientos permanentes en las operaciones intracomunitarias: las transferencias de bienes, las ventas de bienes en consigna y las operaciones triangulares = Fixed establishments qualification in intra-community transactions: transfer of goods, call-off stock arrangements and triangular transactions
Publication

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