Non-established taxpayers Archives - Kluwer International Tax Blog

CJEU, Direct taxation, ECJ, EU, Germany, Indirect taxation, International Tax Law, Non-established taxpayers, OECD, Permanent Establishments, Physical presence, Place of taxation, Tax Treaties, United Nations, VAT

VAT Fixed establishment = permanent establishment? or, should direct and indirect tax practitioners talk to each other?

Jonathan Schwarz (Temple Tax Chambers; King’s College London)/June 6, 2022November 25, 2022 /Leave a comment

The very recent CJEU judgement in Berlin Chemie A. Menarini v Administraţia Fiscală pentru Contribuabili Mijlocii Bucureşti (Case C-333/20) ECLI:EU:C:2022:291, admirably examined by Giorgio Beretta last week considered the circumstances in which a subsidiary might be a VAT fixed establishment (FE) of its parent company or another affiliate. A Romanian company supplied advertising, marketing and…

Administrative cooperation, Digital economy, Law enforcement, Non-established taxpayers, VAT, Voluntary compliance

The Relations Between the Tax Authorities and Non-established VAT Taxpayers in 2020. Are We Using 20th Century Rules for a 21st Century Digital World?

Marcos Alvarez Suso (Spanish Tax Administration)/October 6, 2020October 5, 2020 /Leave a comment

Marcos Álvarez Suso (Auditing Department of the Spanish Tax Authorities) The digital economy in the 21st century New business models associated to the so-called digital economy are blossoming in all type of economic activities all over the globe. Among many other examples of increasingly digitalized business we can find online goods sellers, streaming television services, remote…