08. Februar 2024 ECJ: Local branch of Romanian company as fixed establishment ... The European Court of Justice must decide whether a German resident company (limited partnership) has a fixed establishment for VAT purposes in Romania under a service contract with a Romanian group company. Also, the question of the place of performance is the subject of the judicial review. The Romanian tax authorities believe that the place of supply is in Romania. In her Opinion the Advocate General expressed doubts as to the assumption of a Romanian fixed establishment of the German company. Kategorien: European Court of JusticeSchlagwörter: place of supply, permanent establishment ...
15. Juni 2011 Clarification of place of supply of services to consumers The finance ministry has amended the VAT Implementation Decree to follow the European Council Regulation 282/2011 of March 15, 2011 clarifying the place of supply of services to consumers, including businesses purchasing the supply for other than business purposes. Kategorien: Official PronouncementsSchlagwörter: place of supply, services to consumers