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 Establishments in European VAT by Madeleine Merkx

Establishments in European VAT

By Madeleine Merkx


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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.

Last Updated 08/16/2013
Update Frequency As Needed
Product Line Kluwer Law International
ISBN 9789041145543
SKU 10059130-0001
Table of Contents

About the Author.

List of Abbreviations.

Chapter 1 Introduction.

Chapter 2 Basic Principles of Distributing Taxing Powers.

Chapter 3 The Establishment of the Supplier.

Chapter 4 The Establishment of the Customer..

Chapter 5 Mutual Relationship between Establishments of a Single Taxable Person

Chapter 6 Summary and Conclusion.

APPENDIX Abstract of Relevant Articles from the VAT Directive and VAT Implementing Regulation.


Table of Cases.