E-commerce and fixed establishment for VAT purposes: Important decision given by ECJ

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E-commerce and fixed establishment for VAT purposes: Important decision given by ECJ

January 29 2015

The ECJ has provided innovative and factual precisions to the technical debate on fixed establishment around article 44 of the VAT directive, relating specifically to fixed establishment in the context of an e-commerce activity, in Welmory v Dyrektor Izby Skarbowej w Gdansku (C-605/12).

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