Provision of assets and employees does not create a permanent establishment for VAT purposes

30 May 2022 - Recently, the Court of Justice of the European Union (CJEU) ruled in the case of Berlin Chemie (C-333/20). The central issue in these proceedings is whether the provision of assets / employees by a Romanian group entity to a German group entity can be considered a permanent establishment of the same German entity.

Paid foreign VAT? Reclaim it!

30 May 2022 - If you have as an entrepreneur in 2021 paid foreign VAT over goods and services which you have purchased in another EU country while you are not located there or VAT is due, you can (digital) reclaim this VAT. To be eligible for this, you have to take action before 1 October 2022.

The implications of ATAD3 in the EU launched

11 February 2022 - On 22 December 2021, the European Commission published a number of Directives, impacting a wide variety of corporate structures and taxpayers. One of these Directives establishes rules to prevent misuse of shell entities) for tax purposes and is commonly referred to as ATAD3 or the shell Directive. This directive can have two types of consequences: an increased reporting obligation...

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Fixed establishment services and VAT

31 March 2021 - Mutual services between a home country company and its branch (fixed establishment) are generally not subject to VAT because they are regarded as one integrated taxpayer. However, there are some exceptions.