ASB Slovakia, s.r.o.

Laurinská 18, 811 01 Bratislava

Tel: +421 254 641 187

IČ: 36 665 061

Registered in the Commercial Register of the District Court Bratislava I, Section: Sro, Insert 41924 / B.

Commercial Enquiries:

Dan Ledvinka Group Commercial Director +420 222 500 648

Fixed establishment in view of CJEU’s new decision

What is fixed establishment? Fixed establishment (further FE) means permanent place of business. Value Added Tax Act does not define clearly this issue, however in Article 11 of Council Regulation (EU) No. 282/2011 can be found that ,,fixed establishment stands for any place – other than the place where the taxpayer’s business is established which is characterised by sufficient permanence and an adequate structure in terms of staffing and technical facilities to enable it to receive and use the services provided for its own needs from this permanent place of business.”

Tax calendar for June

The annual June rush awaits all compulsorily audited companies, as well as those who have agreed on a power of attorney with a tax advisor.