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vaste_inrichting:vaste_inrichting [2022/04/10 11:58] – [3.Jurisprudentie] avdoesumvaste_inrichting:vaste_inrichting [2025/11/04 13:34] (current) – [3.2 HR] avdoesum
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   - [[Vaste inrichting#Jurisprudentie|Jurisprudentie]]   - [[Vaste inrichting#Jurisprudentie|Jurisprudentie]]
   - [[Vaste inrichting#Literatuur|Literatuur]]   - [[Vaste inrichting#Literatuur|Literatuur]]
 +
 +
 +----
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 +  * [[belastingplichtige:vestigingsplaats|Vestigingsplaats]]
 +  * [[Rechtslagen:Vrijheid van vestiging|Vrijheid van vestiging]]
  
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 26 As a branch of SAC, Skandia Sverige does not operate independently and does not itself bear the economic risks arising from the exercise of its activity. In addition, as a branch, according to the national legislation, it does not have any capital of its own and its assets belong to SAC. Consequently, Skandia Sverige is dependent on SAC and cannot therefore itself be characterised as a taxable person within the meaning of Article 9 of the VAT Directive. 26 As a branch of SAC, Skandia Sverige does not operate independently and does not itself bear the economic risks arising from the exercise of its activity. In addition, as a branch, according to the national legislation, it does not have any capital of its own and its assets belong to SAC. Consequently, Skandia Sverige is dependent on SAC and cannot therefore itself be characterised as a taxable person within the meaning of Article 9 of the VAT Directive.
  
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 +
 +
 +===1.2 Vaste inrichting en fiscale eenheid===
 +
 +  * HR 14 juni 2002, nr. 35 976, V-N 2002/32.20
  
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 ====2. Regelgeving==== ====2. Regelgeving====
 +
 +  * Besluit van 1 augustus 1994, nr. VB94/2254 (Mededeling 22), V-N 1994/2640, pt. 33
 +  * Besluit van 21 november 2003, nr. DGB2003/6237M, Heffing van omzetbelasting met betrekking tot een vaste inrichting
  
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 ====3. Jurisprudentie==== ====3. Jurisprudentie====
 +
 +===3.1 HvJ===
 +  * HvJ, 6 oktober 2011, nr. C-421/10, Markus Stoppelkamp
 +  * HvJ 28 juni 2007, nr. C-73/06, Planzer Luxembourg
   * HvJ EU, 17 juli 1997, C-190/95, ARO-lease, ECLI:EU:C:1997:374   * HvJ EU, 17 juli 1997, C-190/95, ARO-lease, ECLI:EU:C:1997:374
   * HvJ EU, 4 juli 1985, 168/84, Berkholz, ECLI:EU:C:1985:299   * HvJ EU, 4 juli 1985, 168/84, Berkholz, ECLI:EU:C:1985:299
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   * [[https://www.nndkp.ro/news/a-tax-dispute-concerning-vat-fixed-establishments-brought-before-the-court-of-justice-of-the-european-union-cjeu-after-obtaining-its-referral-to-the-luxemburg-based-court-a-game-changer/|NNDKP CEL]]   * [[https://www.nndkp.ro/news/a-tax-dispute-concerning-vat-fixed-establishments-brought-before-the-court-of-justice-of-the-european-union-cjeu-after-obtaining-its-referral-to-the-luxemburg-based-court-a-game-changer/|NNDKP CEL]]
   * Planzer, C-73/06   * Planzer, C-73/06
 +  * FCE Bank, C-210/04
   * Lease Plan Luxemburg    * Lease Plan Luxemburg 
   * RAL   * RAL
-  * DFDS+  * DFDS, C-260/95, V-N 1997/1662, pt. 17
   * Faaborg Gelting Linien    * Faaborg Gelting Linien 
   * Titanium    * Titanium 
 +  * Cabot Plastics BE
 +  * Adient
 +
 +----
 +
 +===3.2 HR===
 +
 +  * HR 24 september 2004, nr. 39537, V-N 2004/53.23 (Mixer)
 +  * HR 14 september 1988, nr. 25005, BNB 1989/213
 +  * Conclusie advocaat-generaal Wattel van 1 november 2001, nr. 35.976, V-N 2001/66.16 (Buitenlands hoofdhuis met vi in Nederland - Fiscale eenheid omvat tevens hoofdhuis)
 +
 +
 +----
 +
 +===3.3 Gerechtshoven===
 +
 +  * Hof Den Haag, 23 juni 1993, nr. 912226-M-2 (06-lijn Liechtensteinse AG 
 +  * Hof Den Bosch 1 februari 2002, nr. 98/3573, V-N 2002/16.1.18 (KO-regeling, VOF ondernemer, niet vennoten afzonderlijk)
 +
  
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 ====4. Literatuur==== ====4. Literatuur====
 +
 +  * R. Hein en T.A. Rasser, De onzelfstandigheid van de vaste inrichting in de BTW, WFR 1999/316
 +  * M.E. van Hilten, Vaste inrichting en btw: (on)zelfstandig en niet onafhankelijk, WFR 1997/1369
  
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