Non-established taxpayers

2 articles available

Jonathan Schwarz (Temple Tax Chambers; King’s College London)

VAT Fixed establishment = permanent establishment? or, should direct and indirect tax practitioners talk to each other?

June 6, 2022

The very recent CJEU judgement in Berlin Chemie A. Menarini v Administraţia Fiscală pentru Contribuabili Mijlocii Bucureşti (Case C-333/20) ECLI:EU:C:2022:291, admirably examined by Giorgio Beretta…

Marcos Alvarez Suso (Spanish Tax Administration)

The Relations Between the Tax Authorities and Non-established VAT Taxpayers in 2020. Are We Using 20th Century Rules for a 21st Century Digital World?

October 6, 2020

Marcos Álvarez Suso (Auditing Department of the Spanish Tax Authorities) The digital economy in the 21st century New business models associated to the so-called digital economy are blossoming in all…

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