FAST FORRETNINGSSTED FAST FORRETNINGSSTED I DANSK PRAKSIS
SKM2012.64.SR FORRETNINGSSTED I LUXEMBOURG En dansk udbyder af internet-spil ønsker at etablere et fast forretningssted i Luxembourg: Scenarier: Er det tilstrækkeligt at følgende aktiviteter flyttes til Luxembourg?: Supportere Supportere og support/safety manager Supportere og global support/safety manager
SKM2012.64.SR FORRETNINGSSTED I LUXEMBOURG COUNCIL IMPLEMENTING REGULATION (EU) No 282/2011 Article 10 1. For the application of Articles 44 and 45 of Directive 2006/112/EC, the place where the business of a taxable person is established shall be the place where the functions of the business s central administration are carried out. 2. In order to determine the place referred to in paragraph 1, account shall be taken of the place where essential decisions concerning the general management of the business are taken, the place where the registered office of the business is located and the place where management meets.
SKM2012.64.SR FORRETNINGSSTED I LUXEMBOURG COUNCIL IMPLEMENTING REGULATION (EU) No 282/2011 Article 11 2. For the application of the following Articles, a fixed establishment shall be any establishment, other than the place of establishment of a business referred to in Article 10 of this Regulation, characterised by a sufficient degree of permanence and a suitable structure in terms of human and technical resources to enable it to provide the services which it supplies: (a) Article 45 of Directive 2006/112/EC;
SKM2012.64.SR FORRETNINGSSTED I LUXEMBOURG Case C-73/06, Planzer, para. 63 the place of a company s business is the place where the essential decisions concerning its general management are taken and where the functions of its central administration are exercised.
SKM2012.64.SR LUXEMBOURG Udbyder af internet-spil ønskede fast forretningssted i Luxembourg: Krav for fast forretningssted: Varig ledelsesmæssig kompetence til stede Selvstændig kompetence til at indgå aftaler Supportere Ikke tilstrækkeligt Supporter og support/safety manager Ikke tilstrækkeligt Supporter og global support/safety manager Tilstrækkeligt da denne person er en del af ledelsesgruppen
SKM2014.221.SR KØB AF LEASINGYDELSER Tyskland (A) Danmark (a) (A/a) køber en leasingydelse fra selskab i Frankrig. Såfremt leveringsstedet skal være i Danmark, kræver det, at (a) udgør et fast forretningssted. Kan spørgsmålet om, hvorvidt (a) udgør et fast forretningssted afhænge af, om (A/a) køber eller sælger tjenesteydelser?
SKM2014.221.SR KØB AF LEASINGYDELSER Article 11 1. For the application of Article 44 of Directive 2006/112/EC, a fixed establishment shall be any establishment, other than the place of establishment of a business referred to in Article 10 of this Regulation, characterised by a sufficient degree of permanence and a suitable structure in terms of human and technical resources to enable it to receive and use the services supplied to it for its own needs.
SKM2014.221.SR KØB AF LEASINGYDELSER Article 11 2. For the application of the following Articles, a fixed establishment shall be any establishment, other than the place of establishment of a business referred to in Article 10 of this Regulation, characterised by a sufficient degree of permanence and a suitable structure in terms of human and technical resources to enable it to provide the services which it supplies: (a) Article 45 of Directive 2006/112/EC;
SKM2014.221.SR KØB AF LEASINGYDELSER Er der et fast forretningssted i Danmark?: Opholdssted til transportmidler Reservetransportmiddel Opholdsrum til ansatte Sovefaciliteter til ansatte Ingen administrative eller ledelsesmæssig kompetencer
SKM2014.221.SR KØB AF LEASINGYDELSER Case C-73/06, Planzer, para. 54 and 55 Fixed establishment It thus requires a sufficient degree of permanence and a structure adequate, in terms of human and technical resources, to supply the services in question on an independent basis Concerning transport activities in particular, that term implies, for the purposes of applying Community legislation on VAT, at least an office in which contracts may be drawn up and daily management decisions taken, and a place where the vehicles used for the said activities are stored
SKM2014.221.SR KØB AF LEASINGYDELSER Skatterådet: Det fremgår således direkte af ordlyden af bestemmelserne, at der er tale om forskellige betingelser, som skal være opfyldt, når en etablering skal anses for at have et "fast forretningssted" i forbindelse med henholdsvis køb af ydelser og salg ydelser. Det er således ikke en forudsætning for, at virksomheden anses for at have et fast forretningssted her i landet i forbindelse med køb af ydelser, jf. artikel 11, stk. 1, at virksomheden også har fast forretningssted her i landet i forbindelse med salg af ydelser, jf. artikel 11, stk. 2, hvilket da heller ikke fremgår af bestemmelsen.
FAST FORRETNINGSSTED FAST FORRETNINGSSTED I DANSK PRAKSIS