Abstract
In this article the author analyses the relationship between a fixed establishment (FE) and the place where the supply of goods is deemed to be located. In particular, he explores the relationship that exists between the FE and the parent company with regard to intra-Community supplies of tangible goods and addresses the question as to whether intervention by the FE in concluding the transaction in the Member State of destination of the goods results in the requalification of the supply as a domestic transaction.
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