Establishments in European VAT

Drawing on EU VAT implementing regulations, ECJ case law, and national case law, this book provides the first in-depth, coherent legal analysis of how the massively changed circumstances of the last two decades affect the EU VAT Directive, in particular the interpretation of its four specified types of establishment: place of establishment, fixed establishment, permanent address, and usual residence. Recognising that a consistent interpretation of types of establishment is of the utmost importance in ensuring avoidance of double or non-taxation, the author sheds clear light on such VAT issues as the following:

- the concept of fair distribution of taxing powers in VAT;

- role of the neutrality principle;

- legal certainty in VAT;

- place of business for a legal entity or partnership, for a natural person, for a VAT group;

- beginning and ending of a fixed establishment;

- the ‘purchase’ fixed establishment;

- meaning of ‘permanent address’ and ‘usual residence’;

- the position of the VAT entrepreneur with more than one fixed establishment across jurisdictions;

- whether supplies exchanged between establishments are taxable;

- administrative simplicity and efficiency;

- VAT audits and the prevention of fraud;

- the intervention rule and the reverse charge mechanism;

- right to deduct VAT for businesses with multiple establishments; and

- cross-border VAT grouping and fixed establishment.

She explained are exceptions that take precedence over the general rules, such as provisions regarding: immovable property; transport services; services relating to cultural, artistic, sporting, scientific, educational, entertainment, or similar activities; restaurant and catering services; electronically supplied services; transfers and assignments of intellectual property rights; advertising services; certain consulting services; banking, financial and insurance transactions; natural gas and electricity distribution; telecommunication services; and broadcasting services. As the first truly authoritative resource on a topic of increasing importance in international tax – a key topic for businesses, tax authorities, tax advisors, and government regulators.

Contents:

+ About the Author.

+ List of Abbreviations.

+ CHAPTER 1 Introduction.

+ CHAPTER 2 Basic Principles of Distributing Taxing Powers.

+ CHAPTER 3 The Establishment of the Supplier.

+ CHAPTER 4 The Establishment of the Customer.

+ CHAPTER 5 Mutual Relationship between Establishments of a Single Taxable Person.

+ CHAPTER 6 Summary and Conclusion.

+ APPENDIX Abstract of Relevant Articles from the VAT Directive and VAT Implementing Regulation.

+ Bibliography.

+ Table of Cases.