The Resource VAT personality of fixed establishments

VAT personality of fixed establishments

Label
VAT personality of fixed establishments
Title
VAT personality of fixed establishments
Creator
Subject
Language
eng
Summary
The tax treatment of "transactions" between a company and its establishment in another Member State may raise problematic issues in the field of both direct and indirect taxation (VAT). The key question is whether or not fixed establishments abroad have "VAT personality". If they do, and services exchanged between the head office and its fixed establishment are subject to VAT, it may be practically difficult to recover the corresponding input tax. In this article, the authors describe how the VAT treatment of fixed establishments has evolved in Italy in recent years, and how the Italian Supreme Court has contributed to that evolution
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 15 (2004),
http://library.link/vocab/creatorName
  • Russo, R. (Raffaele)
  • Zanotti, E
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • fixed establishment
Label
VAT personality of fixed establishments
Instantiates
Publication
Label
VAT personality of fixed establishments
Publication

Library Locations

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