Drawing on EU VAT implementing regulations, ECJ case law, and national case law, this ground-breaking book provides the first in-depth, coherent legal analysis of how the massively changed circumstances of the last two decades affect the EU VAT Directive, in particular the interpretation of its four specified types of establishment: place of establishment, fixed establishment, permanent address, and usual residence. Recognising that a consistent interpretation of types of establishment is of the utmost importance in ensuring avoidance of double or non-taxation, the author sheds clear light on such VAT issues as the following:
- • the concept of fair distribution of taxing powers in VAT;
- • role of the neutrality principle;
- • legal certainty in VAT;
- • place of business for a legal entity or partnership, for a natural person, for a VAT group;
- • beginning and ending of a fixed establishment;
- • the ‘purchase’ fixed establishment;
- • meaning of ‘permanent address’ and ‘usual residence’;
- • the position of the VAT entrepreneur with more than one fixed establishment across jurisdictions;
- • whether supplies exchanged between establishments are taxable;
- • administrative simplicity and efficiency;
- • VAT audits and the prevention of fraud;
- • the intervention rule and the reverse charge mechanism;
- • right to deduct VAT for businesses with multiple establishments; and
- • cross-border VAT grouping and fixed establishment.
Thoroughly explained are exceptions that take precedence over the general rules, such as provisions regarding: immovable property; transport services; services relating to cultural, artistic, sporting, scientific, educational, entertainment, or similar activities; restaurant and catering services; electronically supplied services; transfers and assignments of intellectual property rights; advertising services; certain consulting services; banking, financial and insurance transactions; natural gas and electricity distribution; telecommunication services; and broadcasting services. As the first truly authoritative resource on a topic of increasing importance in international tax - a key topic for businesses, tax authorities, tax advisors, and government regulators - this book will be warmly welcomed by all professionals working with taxation in legal practice, business, academe, and government.