Tourmous, Karim
VAT and the concept of fixed establishment the Cabot Plastics Belgium Case electrónico / Karim Tourmous and Aurélie Soldai
In this article, the authors analyse an important ECJ decision in the Cabot case concerning the interpretation of the concept of fixed establishment for VAT purposes, and explain the practical consequences that this case has for taxable persons carrying out cross-border activities.
IMPUESTO SOBRE EL VALOR AÑADIDO
JURISPRUDENCIA
TRANSACCIONES EXTERIORES
Soldai, Aurélie
International VAT Monitor 0925-0832 Vol. 34, no. 6, 2023, p. 242-246
VAT and the concept of fixed establishment the Cabot Plastics Belgium Case electrónico / Karim Tourmous and Aurélie Soldai
In this article, the authors analyse an important ECJ decision in the Cabot case concerning the interpretation of the concept of fixed establishment for VAT purposes, and explain the practical consequences that this case has for taxable persons carrying out cross-border activities.
IMPUESTO SOBRE EL VALOR AÑADIDO
JURISPRUDENCIA
TRANSACCIONES EXTERIORES
Soldai, Aurélie
International VAT Monitor 0925-0832 Vol. 34, no. 6, 2023, p. 242-246