European Union - VAT Fixed Establishments in 2020: A Call to Action!
- European Union
- J. Zutt; B. Gunter
- Finance and Capital Markets (formerly Derivatives & Financial Instruments), 2020 (Volume 22), No 1
- 19 March 2020
With two new interesting referrals to the ECJ in Danske Bank and Bank of China, the field of VAT could seriously be shook once again. In this article, the authors put these new referrals in perspective of the ground-breaking Skandia and Morgan Stanley cases and discuss the potential impact for financial institutions.