Establishments in European VAT

ISBN: 9789041145543 出版年：2013 页码：210 Merkx, Madeleine Kluwer Law International

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.