Abstract
The concept of “fixed establishment”, initially undefined in EU VAT legislation, has always led to disputes over the boundaries of its meaning. The Court of Justice of the European Union has created its definition in its case law and this definition was eventually “copy-pasted” in the Implementing Regulation. In this article, the author discusses recent cases that have revealed how this definition still creates interpretation issues in the world of new technologies and economic reality.
Full Text 
Sign-in/Register to access full text options
Sign-in/Register to access full text options 
Published version (
Free)
Free) 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call
