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  1. 1. The Preferred Treatment of the Fixed Establishment in the European VAT

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Rasa Mikutiene; [2014]
    Nyckelord :taxation; services; reverse charge; place of supply; VAT; fixed establishment; tax; VAT grouping; internal supply; Law and Political Science;

    Sammanfattning : The concept of the FE is relevant in the EU VAT from the two main perspectives as regards the cross-border supplies of services: entitlement of the MS to tax the supply and distribution of VAT accounting obligations between the supplier and the customer. This influences VAT burden and cash flows of both the parties to the supply and the state in which the supply is subject to VAT. LÄS MER