Karen Killington (KPMG) considers the impact of a recent case where the CJEU held that a subsidiary was not a fixed establishment.
Those of you who have read my previous articles know I love a theme on which to hang any VAT analysis. When I came to write this article I was torn as Natalie Imbruglia might say as there are so many possibilities to choose from.
The CJEU case of Berlin Chemie A. Menarini SRL v Administraţia Fiscală pentru Contribuabili Mijlocii Bucureşti – Direcţia Generală Regională a Finanţelor Publice Bucureşti (Case C-333/20) is a rollicking place of supply mystery (less a whodunnit than a where is it) with all the required ingredients for a great story: huge sums of money being demanded human (and technical) resources playing dual roles like all the best double agents and of course a setting in both Eastern Europe and...
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Karen Killington (KPMG) considers the impact of a recent case where the CJEU held that a subsidiary was not a fixed establishment.
Those of you who have read my previous articles know I love a theme on which to hang any VAT analysis. When I came to write this article I was torn as Natalie Imbruglia might say as there are so many possibilities to choose from.
The CJEU case of Berlin Chemie A. Menarini SRL v Administraţia Fiscală pentru Contribuabili Mijlocii Bucureşti – Direcţia Generală Regională a Finanţelor Publice Bucureşti (Case C-333/20) is a rollicking place of supply mystery (less a whodunnit than a where is it) with all the required ingredients for a great story: huge sums of money being demanded human (and technical) resources playing dual roles like all the best double agents and of course a setting in both Eastern Europe and...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
