Monday 9 November 2015

VAT and Fixed Establishments: Mysteries Solved?

M.L. Schippers & J.M.B. Boender - Intertax 43 issue 11

The authors discuss European case law and the VAT Implementing Regulation with regard to the concept of the fixed establishment and question whether, thirty years after it was introduced into the field of VAT, all the mysteries surrounding the fixed establishment have now been solved.

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