The Unsettled Business Of The Fixed Establishment In Eu Vat PDF Download
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Author | : S.B. Cornielje |
Publisher | : |
Total Pages | : |
Release | : 2020 |
Genre | : |
ISBN | : |
Download The Unsettled Business of the Fixed Establishment in EU VAT. Book in PDF, ePub and Kindle
Ever since the change in the place of supply rules in the EU VAT Directive in 2010, the outline of the concept of the fixed establishment in EU Value Added Tax has been unclear and cause for confusion. The recent Dong Yang-case, in which the Court of Justice of the European Union (CJEU) ruled that a subsidiary may well qualify as a fixed establishment for VAT purposes, can be seen to propel this conceptual obscurity to new heights. Based on an analysis of the CJEU's judgment in the Dong Yang-case in light of the Council Implementing Regulation and previous judgments, the authors substantiate in what way the fixed establishment lacks conceptual clarity and thus gives rise to consequences that are directly contrary to its purpose: to prevent jurisdictional disputes between Member States.
Author | : Madeleine Merkx |
Publisher | : |
Total Pages | : 0 |
Release | : 2013 |
Genre | : Value-added tax |
ISBN | : 9789041145543 |
Download Establishments in European VAT Book in PDF, ePub and Kindle
This book provides an in-depth legal analysis of how the massively changed circumstances of the two last decades affect the EU VAT Directive. In particular it examines the interpretation of its four specified types of establishment: place of establishment, fixed establishment, permanent address, and usual residence. The book explains a lot of topics, such as the concept of fair distribution of taxing powers in VAT; role of the neutrality principle; place of business for a legal entity or partnership, for a natural person, for a VAT group; beginning and ending of a fixed establishment; VAT audits and the prevention of fraud; the intervention rule and the reverse charge mechanism; right to deduct VAT for businesses with multiple establishments; and cross-border VAT grouping and fixed establishment. Also explained are exceptions that take precedence over the general rules.
Author | : Frank Nellen |
Publisher | : Kluwer Law International B.V. |
Total Pages | : 643 |
Release | : 2020-08-19 |
Genre | : Law |
ISBN | : 9403523441 |
Download Fundamentals of EU VAT Law Book in PDF, ePub and Kindle
Parties to cross-border disputes arising anywhere in the vast Portuguese-speaking world – a community of more than 230 million in a space that offers a wide array of investment opportunities across four continents – increasingly seek Portugal as their preferred seat of arbitration. A signatory to all relevant international conventions, Portugal has proven to be an ‘arbitration-friendly’ jurisdiction. This volume is the first and so far only book in English that provides a thorough, in-depth analysis of international arbitration law and practice in Portugal. Its contributing authors are among the most highly regarded legal names in the country, including scholars, arbitrators, and practitioners. The authors describe how international arbitration proceedings are conducted in Portugal, what cautions should be taken, and what procedural strategies may be suitable in particular cases. They provide insightful answers to questions such as the following: What matters can be submitted to arbitration under Portuguese law? What are the validity requirements for an arbitration agreement? How do the State courts interact with arbitration proceedings and what is the attitude of such courts toward international arbitration? What are the rules governing evidentiary matters in arbitration? How is an arbitration tribunal constituted? How are arbitrators appointed? How may they be challenged? How can an international arbitral award be recognized and enforced? How does the Portuguese legal system address the issue of damages and what specific damages are admitted? How are the costs of arbitration proceedings estimated and allocated? The book includes analyses of arbitration related to specific fields of the law, notably sports, administrative, tax, intellectual property rights (especially regarding reference and generic medicines), and corporate disputes. Each chapter provides, for the topics it addresses, an examination of the applicable laws, rules, arbitration practice, and views taken by arbitral tribunals and state courts as well as those of the most highly considered scholars. As a detailed examination of the legal framework and of all procedural steps of an arbitration in Portugal, from the drafting of an arbitration agreement to the enforcement of an award, this book constitutes an invaluable resource for parties involved in or considering an international arbitration in this country. The guidance that it seeks to provide in respect of any problem likely to arise in this context can be useful to arbitrators, judges, academics, and interested lawyers.
Author | : Ben Terra |
Publisher | : Springer |
Total Pages | : 334 |
Release | : 1998-08-11 |
Genre | : Business & Economics |
ISBN | : |
Download The Place of Supply in European VAT Book in PDF, ePub and Kindle
This book offers a systematic survey of the rules and practice with regard to the place of taxable transactions in European VAT. This detailed reference work provides essential reading for tax practitioners, academics and advanced students of tax law.
Author | : M. van de Leur |
Publisher | : |
Total Pages | : |
Release | : 2020 |
Genre | : |
ISBN | : |
Download New Developments in the 'fixed Establishment' Concept for VAT Purposes Book in PDF, ePub and Kindle
Whether an establishment owned by a foreign company qualifies as a fixed establishment (FE) for VAT purposes is important to determine the place of supply of services and the liability to pay VAT. In many cases, the relevance of the FE is limited to 'cash flow', the taxable person's attention being focused on 'doing it right' in order to avoid the FE issue becoming a source of interest and fines for the tax authorities. However, especially where services are concerned, the existence of an FE can help to prevent or reduce the tax burden in cases where customers who cannot deduct VAT should otherwise be charged VAT. It is therefore no surprise that the FE has regularly been a topic before the Court of Justice of the European Union (ECJ), in particular in the cases Günther Berkholz (Case 168/84), DFDS A/S (Case C-260/95), ARO Lease BV (Case C-190/95), Lease Plan Luxembourg SA (Case C-390/96), Planzer Luxembourg (Case C-73/06), Daimler AG and Widex A/S (Case C-318/11) and Welmory (Case C-605/12). From these decisions, the author can summarize that in order to qualify as an FE for VAT purposes, an establishment should have a sufficient degree of stability or permanence as well as structure in terms of personnel and technical equipment to allow for the independent provision of supplies of goods or services. Moreover, a subsidiary as a separate legal entity may also qualify as an FE of a foreign company if the subsidiary is wholly subordinate to the parent company in making supplies to third parties.
Author | : Frank J.G. Nellen |
Publisher | : Kluwer Law International B.V. |
Total Pages | : 530 |
Release | : 2016-04-24 |
Genre | : Law |
ISBN | : 9041189173 |
Download Information Asymmetries in EU VAT Book in PDF, ePub and Kindle
" Unlike conventional direct taxes, the application and administration of value-added tax (VAT) depends to a considerable extent on the exchange of information between the taxable person and his transaction counterparts. In practice, the taxable person often fails to obtain necessary information from his transaction counterparts, giving rise to information asymmetries that can induce VAT assessments, sanctions, and audits. In its up-to-date overview of European Union (EU) VAT law, this book assesses legislation, case law, and practice at EU and national levels, in the process of examining how to minimize the risks and negative consequences associated with information asymmetries. As a result of his in-depth treatment of the subject, the author establishes the following: – to what extent information asymmetries in EU VAT have legal implications (e.g., VAT assessments, fines) for the taxable person; – to what extent information asymmetries shouldhave legal implications for the taxable person, taking into account the legal principles applicable in EU VAT; – to what extent positive EU VAT law indeed implies the risk of information asymmetries and any associated unjustified legal implications; and – to what extent legal remedies should be employed to avoid or to reduce information asymmetries for the taxable person. This is the first book to conduct thorough research into the causes and legal implications of information asymmetries, as well as the instruments which can be employed to counter their materialization. As such, it will be of inestimable value to practitioners, legislators, policymakers, entrepreneurs, judicial professionals, and academics concerned with EU VAT law. "
Author | : Georg Kofler |
Publisher | : Linde Verlag GmbH |
Total Pages | : 234 |
Release | : 2022-03-16 |
Genre | : Law |
ISBN | : 3709412277 |
Download CJEU – Recent Developments in Value Added Tax 2020 Book in PDF, ePub and Kindle
The most important and recent judgments of the CJEU Considering the ever-increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of the legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union. This book analyses selected topics (e.g. fundamental principles and VAT, VAT treatment of financial services, taxable base and rates, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government and judiciary representatives as well as tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.
Author | : Florian Haase |
Publisher | : Oxford University Press |
Total Pages | : 1185 |
Release | : 2023 |
Genre | : Law |
ISBN | : 0192897683 |
Download The Oxford Handbook of International Tax Law Book in PDF, ePub and Kindle
International Tax Law is at a turning point. Increased tax transparency, the tackling of Base Erosion and Profit Shifting (BEPS), the reconstruction of the network of bilateral tax treaties, the renewed discussion about a fair and efficient allocation of taxing rights between States in a global, digitalized economy, and the bold push for minimum corporate taxation are some expressions of this shift. This new era also demonstrates the increased influence of international standard setters such as the OECD, the UN, and the EU. Each of these developments alone has the potential of being disruptive to the traditional world of international tax law, but together they have the potential to reshape the international tax system. The Oxford Handbook of International Tax Law provides a comprehensive exploration of these key issues which will shape the future of tax law. Divided into eight parts, this handbook traces the history of international tax law from its earliest days until the present, including reflections on the developments that have characterized the last one hundred years. The second section places tax law within the broader international context considering how it relates to public and private international law, as well as corporate, trade, and criminal law. Sections three and four consider key legal principles and issues such as regional tax treaty models, OECD dispute resolution, and transfer pricing versus formulary apportionment. Subsequent analysis places these issues within their European and cross-border contexts providing an assessment of the role of the ECJ, state aid, and cross-border VAT. Section seven broadens the scope of this analysis, asking how trends in recent major economies and regions have helped shape the current outlook. The final section considers emerging issues and the future of international tax law. With over sixty authors from 28 different countries, the Oxford Handbook of International Tax Law is an invaluable resource for scholars, academics, and practitioners alike.
Author | : K. Lasiński-Sulecki |
Publisher | : |
Total Pages | : |
Release | : 2020 |
Genre | : |
ISBN | : |
Download Fixed Establishment : from Berkholz and DFDS to Welmory and Dong Yang Book in PDF, ePub and Kindle
The concept of "fixed establishment", initially undefined in EU VAT legislation, has always led to disputes over the boundaries of its meaning. The Court of Justice of the European Union has created its definition in its case law and this definition was eventually "copy-pasted" in the Implementing Regulation. In this article, the author discusses recent cases that have revealed how this definition still creates interpretation issues in the world of new technologies and economic reality.
Author | : Rita de la Feria |
Publisher | : |
Total Pages | : 28 |
Release | : 2019 |
Genre | : |
ISBN | : |
Download Permanent Establishments in Indirect Taxation Book in PDF, ePub and Kindle
Similarly to the significant of the concept of permanent establishment (PE) for the purpose of income taxes rules, the relevance of the concept of fixed establishment (FE) for the VAT rules can hardly be overestimated. The term plays a central role, and is consistently relied upon by the legislator, for both determining the place of supply of services in VAT, and to establish the right to VAT refund, where tax is incurred in a country other than that where the business is established. Yet, despite its significance, the term is far from clear, and in recent years the debate over its definition and scope, primarily in the context of new, globalised, economic realities, and the development of the digital economy, has intensified. The aim of this chapter is to shed light over the meaning and significance of the concept of FE for VAT purposes. It will focus first on the meaning and significance of the concept from the perspective of European VAT legislation and the jurisprudence of the Court of Justice of the European Union (CJEU). It will then discuss current challenges to the current law posed by new economic realities, discrepant application of the FE criterion at national level, and its links to the PE concept. It is argued that the case law of the CJEU highlights the challenges posed by both globalisation, and digitalisation of the world economy, and that whilst it provides short-term relief to these challenges, dealing with them on a longer term basis will require re-assessment of established jurisprudence. It considers some of the key decisions on FE by national courts, concluding that whilst a unified concept of secondary establishment for the purposes of income tax and VAT is desirable, at present equating PE to FE would likely give rise to double taxation within VAT.