This session will address the VAT notions of ‘establishment’ and ‘fixed establishment’, their respective definitions and the interpretation in practice, including:
- Where is a taxable person said to have established its business?
- Under what circumstances does a ‘fixed establishment’ arise? (with reference to recent CJEU decisions)
- What are the implications of having a fixed establishment?
- The VAT treatment of transactions between a business establishment and fixed establishment,
- A look at some practical scenarios
