Permanent Establishment: when does it intervene in the supply for VAT purposes?

During 2023, the Italian Tax Authorities have frequently addressed the crucial topic pertaining the intervention of the permanent/fixed establishment for VAT purposes.

Starting from the regulatory framework and the definition of a permanent establishment for VAT purposes, Chiara Mejnardi and Francesco Scarfone article, published in “Fiscalità & Commercio Internazionale” no.12/2023, outlines the interpretation provided by the Italian Tax Authorities regarding the concept of “intervention” in the case of supplies of goods and provision of services, standing back from a possible broad “force of attraction” of the permanent establishment.