Chapter NIM33080
| Published date | 11 April 2016 |
| Record Number | NIM33080 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
The expression “which normally carries out its activities there” means an undertaking which ordinarily carries out substantial activities in the territory of the Member State in which it is established. If the undertakings activities are confined to internal management, the undertaking will not be regarded as normally carrying out its activities in that Member State. In determining whether an undertaking carries out substantial activities, account must be taken of all criteria characterising the activities carried out by the undertaking in question. The criteria must be suited to the characteristics of each undertaking and the real nature of the activities carried out.
The following factors are of particular importance
- the place where the posting undertaking has its registered office and its administration.
- the number of...
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