Bad times for the «Permanent Establishment Hunters»: A subsidiary cannot be treated as a VAT fixed PE of its Foreign Parent Company.
I have read many opinions of Advocate General Kokott over the past few years. And I have agreed with most of them, particularly her opinions on the «Danish cases,» which, inexplicably, the Court of Justice did not follow. For those interested in these cases, I wrote about them with my… Leer más »