Transactions between main offices and their fixed establishments

Usually, little or no information is available on the progress, or lack of progress, made in the process of getting Proposals for Directives, amending the EU Sixth Directive, adopted by the Council. However, occasionally, some information leaks, as was the case with the discussion on the VAT treatment of transactions between main offices and their fixed establishments located in other countries. This short article provides some insight into the state of affairs at the middle of September 2004.