Salvador Trinxet Llorca

Salvador Trinxet, Lawyer, Legal Services, International Tax, Tax laws, European Law, comercio internacional | Salvador Trinxet, Lawyer, Legal Services, International Tax, Tax laws, European Law Llorca Entrevista a Salvador Trinxet, Lawyer, Legal Services, International Tax, Tax laws, European Law, comercio…

Permanent establishment for VAT purposes

VAT purposes In particular, have this consideration: – The place of management, branches, offices, factories, workshops, facilities, stores and, in general, agencies or representatives authorized to contract on behalf of the taxpayer. By agencies or representatives are understood those depending…

PLACE OF BUSINESS

PLACE OF BUSINESS – HEAD OFFICE The European Court of Justice has noted in several judgments, being particularly interesting the statement of 28 June 2007 in Case C-73/06, Luxembourg Planzer, that “place of business” is the place where key decisions…