InTGE Gas Engineering GmbH – Sucursal em Portugal vAutoridade Tributária e Aduaneira (Case C-16/17) (7 August 2018) the CJEU found that a German company and its Portuguese branch formed a single economic entity for the purpose of VAT recovery despite the fact that they had different VAT registration numbers.
TGE Gas a German company had registered for VAT in Portugal as a non-resident entity without a fixed establishment. TGE Portugal was subsequently registered in Portugal as a non-resident entity with a fixed establishment in the form of a branch. TGE Gas then entered into a joint venture in the form of an economic interest group (EIG) with a Portuguese company using its own VAT number (and not that of TGE Portugal). The purpose of the EIG was to implement the extension of a liquefied natural gas...
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InTGE Gas Engineering GmbH – Sucursal em Portugal vAutoridade Tributária e Aduaneira (Case C-16/17) (7 August 2018) the CJEU found that a German company and its Portuguese branch formed a single economic entity for the purpose of VAT recovery despite the fact that they had different VAT registration numbers.
TGE Gas a German company had registered for VAT in Portugal as a non-resident entity without a fixed establishment. TGE Portugal was subsequently registered in Portugal as a non-resident entity with a fixed establishment in the form of a branch. TGE Gas then entered into a joint venture in the form of an economic interest group (EIG) with a Portuguese company using its own VAT number (and not that of TGE Portugal). The purpose of the EIG was to implement the extension of a liquefied natural gas...
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