WebMay 26, 2024 · On 27 April 2024, the Portuguese Tax Authorities published Administrative Ordinance nº. 30235, to clarify the rights and obligations, for Value Added Tax (VAT) purposes, of nonresident taxable persons performing taxable operations located within the Portuguese territory. It is important to emphasize that the instructions identified within the ... WebThe fact of having a VAT number is not of itself sufficient to prove the existence of a fixed establishment [IR11.3]. For example, many …
Landmark CJEU ruling in VAT matters Linklaters
WebApr 13, 2024 · No fixed establishment in the Berlin Chemie case according to Court of Justice of the EU Trending The CEO Imperative: Will bold strategies fuel market-leading growth? 10 Jan 2024 CEO agenda What to do in 2024 22 Dec 2024 Strategy by EY-Parthenon Tunnel vision or the bigger picture? 18 Jan 2024 Assurance Open country … WebDec 15, 2024 · Gavin has over 17 years experience in indirect tax, including working as an Officer with HM Revenue & Customs, enjoying a secondment within the betting & gaming industry and over 14 years experience of working within the Big 4. He has extensive experience of VAT partial exemption; HMRC inspections and disputes; litigation and … phobia of peanut butter
Overseas members in a UK VAT group Simmons & Simmons
WebJun 9, 2024 · Without own staff in a member State and with the decision-making power remaining in the hands of the foreign taxable person, this taxable person cannot be … WebJun 8, 2024 · Based on the Court’s jurisprudence 1, a fixed establishment is characterized as having a sufficient minimum level of human and technical resources necessary to provide or receive the service, and a sufficient degree of stability in the sense of human and technical resources being permanently present. WebVATPOSS05100 - Establishment making or receiving the supply: Identifying the establishment making the supply When a supplier has establishments in different … phobia of paranormal activity