3.4.2017   

EN

Official Journal of the European Union

C 104/34

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the German company obtained a tax identification number in Portugal to carry out an isolated act, namely ‘acquisition of shares’, corresponding to a non-resident entity without a permanent establishment;

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subsequently, the branch of that German company was registered in Portugal and was assigned its own tax number, as a permanent establishment of that company;

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later, the German company, using the first identification number, entered into a contract with another company to establish an economic interest group (ACE) to carry out a works contract in Portugal;

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subsequently, the branch, using its own tax number, entered into a subcontract with the ACE, setting out the reciprocal services between the branch and the ACE and agreeing that the latter would invoice the subcontractors, in the agreed proportions, for the costs which it incurred;

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the ACE indicated the branch’s tax identification number in the debit notes it issued to invoice costs to that branch, and charged VAT;

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the branch deducted the VAT charged in the debit notes;

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the transactions of the ACE (by way of subcontracting) consist of the transactions of the branch and of the other company forming part of the ACE, these latter having invoiced to the ACE the entire revenue that the ACE invoiced to the developer?