Establishments in European VAT

Drawing on EU VAT implementing regulations, ECJ case law, and national case law, this ground-breaking book provides the first in-depth, coherent legal analysis of how the massively changed circumstances of the last two decades affect the EU VAT Directive, in particular the interpretation of its four specified types of establishment: place of establishment, fixed establishment, permanent address, and usual residence. Recognising that a consistent interpretation of types of...
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Drawing on EU VAT implementing regulations, ECJ case law, and national case law, this ground-breaking book provides the first in-depth, coherent legal analysis of how the massively changed circumstances of the last two decades affect the EU VAT Directive, in particular the interpretation of its four specified types of establishment: place of establishment, fixed establishment, permanent address, and usual residence. Recognising that a consistent interpretation of types of establishment is of the utmost importance in ensuring avoidance of double or non-taxation, the author sheds clear light on such VAT issues as the following:

• * the concept of fair distribution of taxing powers in VAT;
• * role of the neutrality principle;
• * legal certainty in VAT;
• * place of business for a legal entity or partnership, for a natural person, for a VAT group;
• * beginning and ending of a fixed establishment;
• * the 'purchase' fixed establishment;
• * meaning of 'permanent address' and 'usual residence';
• * the position of the VAT entrepreneur with more than one fixed establishment across jurisdictions;
• * whether supplies exchanged between establishments are taxable;
• * administrative simplicity and efficiency;
• * VAT audits and the prevention of fraud;
• * the intervention rule and the reverse charge mechanism;
• * right to deduct VAT for businesses with multiple establishments; and
• * cross-border VAT grouping and fixed establishment.

Thoroughly explained are exceptions that take precedence over the general rules, such as provisions regarding: immovable property; transport services; services relating to cultural, artistic, sporting, scientific, educational, entertainment, or similar activities; restaurant and catering services; electronically supplied services; transfers and assignments of intellectual property rights; advertising services; certain consulting services; banking, financial and insurance transactions; natural gas and electricity distribution; telecommunication services; and broadcasting services. As the first truly authoritative resource on a topic of increasing importance in international tax - a key topic for businesses, tax authorities, tax advisors, and government regulators - this book will be warmly welcomed by all professionals working with taxation in legal practice, business, academe, and government.