VAT and the concept of fixed establishment electrónico the Cabot Plastics Belgium Case Karim Tourmous and Aurélie Soldai
By: Tourmous, Karim
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Contributor(s): Soldai, Aurélie.
Material type: 
ArticleSubject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | JURISPRUDENCIA | TRANSACCIONES EXTERIORES
In:
International VAT Monitor Vol. 34, no. 6, 2023, p. 242-246Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | IVM/2023/6-5 (Browse shelf) | Available | IVM/2023/6-5 |
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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.
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