Etiqueta: regulation

Vat puroposes permanent establishment

PERMANENT ESTABLISHMENT FOR VAT PUROPOSES Article 53 of the Implementations’ Regulation EU/282/2011 deals with the question of when it is understood that a permanent establishment is involved in the provision of services or in the delivery of goods. According to…

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…