VAT Fixed Establishments in 2020: A Call to Action!

Journal
Author
Zutt, J.; Gunter, B.
Country
European Union
Published Date
Issue
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2020 (Volume 22), No. 1
FormatPDF
EUR
45
| USD
50 (VAT excl.)

With two new interesting referrals to the ECJ in Danske Bank and Bank of China, the field of VAT could seriously be shook once again. In this article, the authors put these new referrals in perspective of the ground-breaking Skandia and Morgan Stanley cases and discuss the potential impact for financial institutions.