The relationship between a head office and its foreign branches has been shaped by the CJEU case law. Let's take a look at the most important judgements.
The landmark Berkholz case, in which a fixed establishment was first defined, was decided exactly 35 years ago. Let's take a look at 10 most important CJEU judgments about the FE concept.
Should the presence of personnel be a necessary criterion for a fixed establishment? Many years ago the European Commission thought that it was not necessary.
Employees remaining in home quarantine are cancelling business trips and deliverling services remotely. What are the VAT consequences?
In October 2020, Poland, Greece and India will implement new VAT reporting obligations. Should any of them become a global standard?
The good news about the postponed implementation of the VAT E-commerce Package is that businesses will have more time to prepare for the upcoming changes.
Trusting that an invoice received from the supplier is correct regarding the VAT treatment of the transaction is very risky.
There is still a long journey to solve the e-commerce VAT problem for good. Getting the right data is only the first step in the VAT collection process.
Poland’s VAT compliance landscape is highly dynamic. The Polish government has recently implemented many VAT reforms to make the VAT system more fraud-proof.
DAC 6 explicitly excludes from its scope “VAT, customs duties and excise duties”. Does this mean that indirect tax professionals do not need to care about the new rules?
It often happens that trade partners focus on the commercial aspects of the Incoterms and are not aware of possible customs and VAT implications.