VAT and Fixed Establishments: Mysteries Solved

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Series Details Vol.43, No.11, November 2015, p709–723
Publication Date November 2015
ISSN 0165-2826
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he 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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