VAT: THE CONCEPTS OF BUSINESS ESTABLISHMENT AND FIXED ESTABLISHMENT
This session will address the VAT notions of ‘establishment’ and ‘fixed establishment’, their respective definitions and the interpretation in practice, including:
- Where is a taxable person said to have established its business?
- Under what circumstances does a ‘fixed establishment’ arise? (with reference to recent CJEU decisions)
- What are the implications of having a fixed establishment?
- The VAT treatment of transactions between a business establishment and fixed establishment,
- A look at some practical scenarios
Overview
Why Attend?
- WHERE IS A TAXABLE PERSON CONSIDERED TO HAVE ESTABLISHED ITS BUSINESS FOR VAT PURPOSES? AND IN WHAT CIRCUMSTANCES DOES A FIXED ESTABLISHMENT ARISE? THIS SESSION WILL EXAMINE THESE NOTIONS AND THEIR IMPLICATIONS FOR BUSINESSES IN PRACTICE.
Agenda Highlights:
Confirmed Speakers
- Dr Sarah Cassar Torregiani - Sarah Cassar Torregiani is a lawyer who specialises in VAT.After 13 years with one of the Big Four accountancy firms, she has practiced on a freelance basis since 2015 providing technical support and advice on local and EU VAT matters as well as practical VAT training. Sarah is the Chief Technical Officer of the Malta Institute of Taxation and a member of the Indirect Tax Committee of the Institute. She has represented the Malta Institute of Taxation on the EU Commission’s VAT Expert Group since 2014.
Sponsors
VAT: THE CONCEPTS OF BUSINESS ESTABLISHMENT AND FIXED ESTABLISHMENT
April 27, 2022
Online
€0 - €60
Malta Institute of Taxation
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