The Resource The devil is in the detail : an analysis of the ECJ's attributes to the fixed establisment concept

The devil is in the detail : an analysis of the ECJ's attributes to the fixed establisment concept

Label
The devil is in the detail : an analysis of the ECJ's attributes to the fixed establisment concept
Title
The devil is in the detail : an analysis of the ECJ's attributes to the fixed establisment concept
Creator
Subject
Language
eng
Summary
There is a lack of harmonized guidance concerning the definition of "fixed establishment" for VAT purposes. As a result, this important concept is being interpreted differently across EU Member States, causing both commercial uncertainty and situations resulting in double or non-taxation. In this article, the author examines the definition of the fixed establishment arising from EU legislation and ECJ judgments
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 28 (2017), no. 3 ; p. 210-215
http://library.link/vocab/creatorName
Tsielepis, A
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • ECJ case law
  • fixed establishment
Label
The devil is in the detail : an analysis of the ECJ's attributes to the fixed establisment concept
Instantiates
Publication
Label
The devil is in the detail : an analysis of the ECJ's attributes to the fixed establisment concept
Publication

Library Locations

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