Fixed establishments – Alexis Tsielepis

Efforts to balance national budgets in the EU have prompted tax authorities to adopt increasingly aggressive interpretations of VAT rules, particularly regarding the notion of a “fixed establishment” (FE).

With limited guidance from the European Commission, the definition and application of the FE concept have been shaped largely by the European Court of Justice (ECJ). As a result, Member States apply the concept inconsistently, creating commercial uncertainty and risks of double or non-taxation. This webinar will provide an in-depth examination of the FE concept, including:

• A review of the evolution of the FE concept through ECJ case law
• An analysis of the definition set out in Implementing Regulation 282/2011
• Practical examples illustrating how the concept is applied in practice