23.05.2022 ECJ and VAT: No fixed establishment through subsidiary provi ... In a recent judgment the European Court of Justice (ECJ) held that a German company does not maintain a fixed establishment through its Romanian subsidiary where the latter actively promoted the products of the German company in Romania based on marketing, advertising and regulatory strategies established and developed by the German parent. Categories: European Court of JusticeKeywords: permanent establishment (PE), marketing ...
05.08.2015 Film pre-release marketing subsidy as profit-sharing loan The Supreme Tax Court has defined a pre-release marketing subsidy paid by a film owner as a profit-sharing loan in view of the net proceeds-based licence fee payable by the distributor at the end of the fixed-term distributorship. Categories: Supreme Tax Court casesKeywords: marketing subsidy, pre-release, film
