La calificación de los Establecimientos Permanentes en las operaciones intracomunitarias: las transferencias de bienes, las ventas de bienes en consigna y las operaciones triangulares

Resumen

The fact that a non established supplier may have a warehouse qualified as a “fixed establishment” in the Member State of arrival of the goods is controversial in the VAT legislation. The simultaneous analysis of transfers, call-off stock arrangements and triangular transactions, in the light of the notion of “fixed establishment” and the case law, will determine how a warehouse or a similar structure weighs on the designation of the taxable person and the taxation of these intra-Community transactions.