Analysis of the VAT Concept of Fixed Establishment

Analysis of the VAT Concept of Fixed Establishment

Thursday, June 23, 2022
10:00 to 11:00

Price

Free

Member price

Free

AmCham Belgium's Legal & Taxation Committee and VAT Subcommittee invite you to join them on Thursday, June 23, for a 1-hour online session on the Analysis of the VAT Concept of Fixed Establishment. 

A number of recent European Court of Justice (CJEU)  decisions, the latest being the Berlin Chemie case ( C-333/20 of 7 April 2022), have contributed to the evolution of the VAT-concept of fixed establishment.

In practice, however, uncertainties remain as to the application of these judgments by the local VAT authorities. As these judgements are embedded in the specific facts and circumstances of each case, the assessment of a fixed establishment remains relatively subjective depending on the interpretation of these facts and circumstances. 

Verifying the possible existence of a fixed establishment in your business operations and considering the potential implications for your VAT position is nevertheless important in the context of your VAT compliance and risk management since a dispute with the local VAT Authorities on this matter can have serious adverse financial implications.

The aim of this session is to provide you with some further insights, applying the principles as set by the CJEU jurisprudence on a number of specific cases, as well as shedding a light on any pending cases and the position taken by the VAT authorities in this respect.

Speakers: 

Jeroen Gobbin; Head of Indirect Tax at KPMG Tax, Legal & Accountancy
Ine Lejeune; Independent attorney at Ine Lejeune bv, researcher, Ph. D. Candidate (UvA, University of Amsterdam) and author

A link to join this online session will be sent to you by email a few days prior to the event.