Echevarría Zubeldia, Gorka
Can there ever be a fixed establishment without human resources? ECJ’s Titanium Case electrónico / Gorka Echevarría Zubeldia
Disponible únicamente en formato electrónico.
Resumen.
Incluye referencias bibliográficas.
In the Titanium decision of 3 June 2021, the ECJ considers that there is no fixed establishment for VAT purposes when a foreign company leases real estate in an EU Member State, regardless of subcontracting the operational management of the business to a third party, as such outsourcing does not fulfil the requirement of having human resources in that jurisdiction. In this article, the author discusses this ECJ case.
IMPUESTO SOBRE EL VALOR AÑADIDO
BIENES INMUEBLES
PROPIEDAD INMOBILIARIA
JURISPRUDENCIA
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
UNION EUROPEA
International VAT Monitor 0925-08322022 (Volume 33), No. 2, p. 81-83
Can there ever be a fixed establishment without human resources? ECJ’s Titanium Case electrónico / Gorka Echevarría Zubeldia
Disponible únicamente en formato electrónico.
Resumen.
Incluye referencias bibliográficas.
In the Titanium decision of 3 June 2021, the ECJ considers that there is no fixed establishment for VAT purposes when a foreign company leases real estate in an EU Member State, regardless of subcontracting the operational management of the business to a third party, as such outsourcing does not fulfil the requirement of having human resources in that jurisdiction. In this article, the author discusses this ECJ case.
IMPUESTO SOBRE EL VALOR AÑADIDO
BIENES INMUEBLES
PROPIEDAD INMOBILIARIA
JURISPRUDENCIA
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
UNION EUROPEA
International VAT Monitor 0925-08322022 (Volume 33), No. 2, p. 81-83