Spain - Permanent Establishments Associated with Business Restructurings: Spanish Supreme Court Decision of 12 January 2012
- A. Blanco
- European Taxation, 2013 (Volume 53), No 1
- 14 December 2012
This note comments on a recent Spanish Supreme Court Decision wherein the court apparently confirmed that a Swiss entity did not have a fixed place of business in Spain in relation to certain manufacturing activities or an agent in Spain with the authority to bind it in relation to its sales activities but, nevertheless, had a “manufacturing dependent agent”, a form of PE that the court, itself, devised.