Кратък анализ на позицията на Експертната група по ДДС относно постоянния обект
Brief analysis of the position of the VAT Expert Group regarding the Fixed Establishment

Summary/Abstract: On June 2022, the VAT Expert Group issued a position on the legal nature of the fixed establishment (FE). It covers certain key aspects about the concept in question. According to the author, a significant part of them are decisive for the FE’s future. Based on the functions of the VAT Expert Group, it is debatable whether they will find implementation. This constitutes a proper argument to find a final solution from a theoretical and practical point of view. The current paper analyzes both the highlights of this position and the author‘s views on the possible FE’s trends.

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