Establishments in European VAT

Author (Person)
Publication Date 2013
ISBN 9789041145543
Content Type

Drawing on EU VAT implementing regulations, ECJ case law, and national case law, this book provides the first in-depth, coherent legal analysis of how the massively changed circumstances of the last two decades affect the EU VAT Directive, in particular the interpretation of its four specified types of establishment: place of establishment, fixed establishment, permanent address, and usual residence. Recognising that a consistent interpretation of types of establishment is of the utmost importance in ensuring avoidance of double or non-taxation, the author sheds clear light on such VAT issues as the following:

- the concept of fair distribution of taxing powers in VAT;

- role of the neutrality principle;

- legal certainty in VAT;

- place of business for a legal entity or partnership, for a natural person, for a VAT group;

- beginning and ending of a fixed establishment;

- the ‘purchase’ fixed establishment;

- meaning of ‘permanent address’ and ‘usual residence’;

- the position of the VAT entrepreneur with more than one fixed establishment across jurisdictions;

- whether supplies exchanged between establishments are taxable;

- administrative simplicity and efficiency;

- 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.

She explained are exceptions that take precedence over the general rules, such as provisions regarding: immovable property; transport services; services relating to cultural, artistic, sporting, scientific, educational, entertainment, or similar activities; restaurant and catering services; electronically supplied services; transfers and assignments of intellectual property rights; advertising services; certain consulting services; banking, financial and insurance transactions; natural gas and electricity distribution; telecommunication services; and broadcasting services. As the first truly authoritative resource on a topic of increasing importance in international tax – a key topic for businesses, tax authorities, tax advisors, and government regulators.


+ About the Author.

+ List of Abbreviations.

+ CHAPTER 1 Introduction.

+ CHAPTER 2 Basic Principles of Distributing Taxing Powers.

+ CHAPTER 3 The Establishment of the Supplier.

+ CHAPTER 4 The Establishment of the Customer.

+ CHAPTER 5 Mutual Relationship between Establishments of a Single Taxable Person.

+ CHAPTER 6 Summary and Conclusion.

+ APPENDIX Abstract of Relevant Articles from the VAT Directive and VAT Implementing Regulation.

+ Bibliography.

+ Table of Cases.

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