permanent establishment; fixed establishment law

[Alex16]

Заголок - Fixed establishment of ХХХ in Austria

For a supply of services to a taxable person (Unternehmer), the place of supply shall be the place where the recipient has established his business or if the services are supplied to a fixed establishment the place of such establishment (sec 3a para 6 VAT Act).

... According to the notification from ХХХ to the Austrian tax authorities ХХХ is deemed to have a permanent establishment in Austria from ______ 20__ through _______ 2011 . Such permanent establishment may also qualify as fixed establishment of XXX in Austria for VAT purposes.

постоянное представительство и постоянное представительство в целях НДС?

[leka11]

постоянное представительство для целей НДС

[akhmed]

это ЕС терминологию поменял в одной из директив, они заменили permanent establishment на fixed establishment. Смысл остался прежним