The Court of Justice decided on 23 March 2006 over the supply of services from a company towards a fixed establishment of that company in another Member State but which forms no legal entity distinct from the company. These services are, except for the exceptions in the Sixth VAT Directive, not subject to VAT. Since the fixed establishment forms part of the same legal entity as the main company, the fixed company can not be considered as a separate taxable person.

Full text of the judgment.

This entry was posted on Thursday, April 6th, 2006 at 9:05 am and is filed under VAT & Duties, Judgments of the European Court of Justice, Italy. You can follow any responses to this entry through the RSS 2.0 feed. You can leave a response, or trackback from your own site.