This month's guide to the VAT developments that matter, by Martin Shah and Gary Barnett (Simmons & Simmons).
Subsidiaries as fixed establishments?
In Dong Yang Electronics v Dyrektor Izby Administracji Skarbowej we Wrocławiu (Case C-547/18) the advocate general (AG) has opined that in the absence of abuse a separate legal entity such as a subsidiary should not be treated as the fixed establishment of its parent.
The case concerned supplies of services made by Dong Yang (a Polish entity) under a contract with a Korean company (LG Korea) involving the assembly of circuit boards. In practice the circuit boards were provided to Dong Yang by LG Korea’s Polish subsidiary (LG Poland Production). Following processing Dong Yang also returned the boards to LG Poland Production. Dong Yang did not charge Polish VAT on its services to LG Korea as LG Korea assured Dong Yang...
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This month's guide to the VAT developments that matter, by Martin Shah and Gary Barnett (Simmons & Simmons).
Subsidiaries as fixed establishments?
In Dong Yang Electronics v Dyrektor Izby Administracji Skarbowej we Wrocławiu (Case C-547/18) the advocate general (AG) has opined that in the absence of abuse a separate legal entity such as a subsidiary should not be treated as the fixed establishment of its parent.
The case concerned supplies of services made by Dong Yang (a Polish entity) under a contract with a Korean company (LG Korea) involving the assembly of circuit boards. In practice the circuit boards were provided to Dong Yang by LG Korea’s Polish subsidiary (LG Poland Production). Following processing Dong Yang also returned the boards to LG Poland Production. Dong Yang did not charge Polish VAT on its services to LG Korea as LG Korea assured Dong Yang...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
