Source: Weekblad voor Fiscaal Recht, 2015/45, pp. 45-54
Authors: Rahiela Abdoelkariem and Frank Prinsen

In this article, the authors discuss the definition of the taxpayer status of the head office and the fixed establishment for VAT purposes in a cross-border situation. The specific question that they discuss is whether it is conceivable that, under certain circumstances, a fixed establishment could qualify as an independent taxpayer for VAT purposes, despite the fact that it forms a legal entity with the head office.

Following on from this, the authors discuss whether the relationship between the head office and the fixed establishment changes if one of them is part of a VAT group. In this context they cover the treatment of the international recharging of costs between the head office and fixed establishment in the light of the recently published International VAT/GST Guidelines.