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 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.