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Entidades que operan en exclusiva para sociedades no residentes del grupo: ¿establecimientos permanentes a efectos del impuesto sobre el valor añadido? - Despacho de abogados Gómez-Acebo & Pombo
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Entidades que operan en exclusiva para sociedades no residentes del grupo: ¿establecimientos permanentes a efectos del impuesto sobre el valor añadido?

icon 30 de mayo, 2018
El Tribunal Supremo, en su Sentencia de 23 de marzo del 2018 (rec. 68/2017), incide sobre los elementos que habrán de tomarse en consideración para determinar si una entidad española que opera en exclusiva para una sociedad no residente tiene la condición de establecimiento permanente en el ámbito del impuesto sobre el valor añadido…

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Entidades que operan en exclusiva para sociedades no residentes del grupo: ¿establecimientos permanentes a efectos del impuesto sobre el valor añadido?

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Autor/es

Pilar Álvarez – Consejera Académica

Tipología

Análisis

Áreas y sectores

Fiscal