argomento: News del mese - Diritto Internazionale e Comunitario

Articoli Correlati: VAT - Permanent establishment - service provider

On 7 May 2020, with judgment C-547/18, the E.U. Court of Justice provided clarifications on the concept of permanent establishment and, in particular if, on the mere fact that a company based outside the European Union is the owner of a subsidiary located in Poland it can be inferred the existence of a permanent establishment carrying out an economic activity pursuant to art. 44 of Directive 2006/112 and art. 11 (1) of Implementing Regulation 282/2011. And, in the case of a negative answer, if a third party is required to verify the contractual relations between the company based outside the European Union and the subsidiary in order to determine whether the first company has a permanent establishment in Poland. The Court held that obligations incumbent on the tax authorities cannot be imposed on the service provider, claiming that it investigates the contractual relationship between a parent and its subsidiary. The Court therefore held that the existence in the territory of a Member State of a permanent establishment of a company established in a third State cannot be inferred by a service provider from the mere fact that that company has a subsidiary there and that this provider is not required to take information, for the purpose of such an assessment, on the contractual relations between the two subjects.