This content is from: Austria
E-commerce and fixed establishment for VAT purposes: Important decision given by ECJ
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).
To access our market-driven intelligence please request a trial here.
Read this article – and more – for a 30 day period.
REQUEST ACCESSAre you already an ITR subscriber? Log in here