The subject that we propose to address in this dissertation, aims to introduce the reader to the concept of permanent establishment in the legislation of Value Added Tax, focusing on the perspective of European legislation and the jurisprudence of the Court of Justice of the European Union. First, and briefly, a brief comparison of the concept for the purposes of income tax and VAT is presented to demonstrate the autonomy of the definition in both taxes. Then, and because the focus of this work is to clarify the meaning of the concept of permanent establishment for VAT purposes, the Community Directive is addressed, and the case law of the Court of Justice of the European Union is presented to highlight the evolution of the concept over the years and the extent to which determined some aspects of its normative discipline. We conclude that although there is a legal definition, the term is unclear and needs to be adapted to the new realities. This anachronistic view of the concept has given rise to divergent interpretations and applications by the national courts of the Member States and has intensified numerous disputes. As opposed to a greater detail and diversified treatment for the purposes of income taxation, the discussion of what should be understood as a permanent establishment in the taxation of consumption, especially in a tax with the characteristics of European VAT, may, we hope, be a contribution to better approach to the theme.
|Date of Award
|21 Jul 2021
- Universidade Católica Portuguesa
|Maria Odete Oliveira (Supervisor)
- Permanent establishment
- Fixed establishment