Concepts of permanent and fixed establishment under Italian law - the Philip Morris case

The concept of fixed establishment is a Community concept used for VAT purposes and the concept of permanent establishment is an OECD concept for income tax purposes. Although, to some extent, both concepts may overlap, they are not identical, because the underlying purposes are different. The author presents an analysis of both concepts and of the weak points in the line of reasoning in the Italian Supreme Court's judgment in the Philip Morris Case.