Turning a subsidiary into a VAT fixed establishment electrónico it just ain’t so? Gorka Echevarría Zubeldia
By: Echevarría Zubeldia, Gorka
.
Material type: 
ArticleSubject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | ESTABLECIMIENTO PERMANENTE | EMPRESAS | JURISPRUDENCIA | TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS | UNION EUROPEA
In:
International VAT Monitor 2022 (Volume 33), No. 4, p. 153-154Summary: In this Column, the author analyses the ECJ’s decision in Berlin Chemie A. Menarini, in which the ECJ delves into the controversial question of whether a subsidiary can constitute a fixed establishment of its parent company and under what conditions such a situation may occur.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | IVM/2022/4-5 (Browse shelf) | Available | IVM/2022/4-5 |
Browsing IEF Shelves Close shelf browser
Disponible únicamente en formato electrónico.
Resumen.
Incluye referencias bibliográficas.
In this Column, the author analyses the ECJ’s decision in Berlin Chemie A. Menarini, in which the ECJ delves into the controversial question of whether a subsidiary can constitute a fixed establishment of its parent company and under what conditions such a situation may occur.
Click on an image to view it in the image viewer
There are no comments for this item.