M26089 – Place of Establishment — VAT Perspective (Part 1) (Online)

Registration Time: 09:00
Session Time: 09:15 – 12:30 including a 15-minute break
Speaker: Ms Michela Scicluna
Venue: Online Webinar

Participation Fees

MIA Members: €40.00 | Non-MIA Members: €75.00 | Retired Members: €20.00 | Students: €30.00
Group bookings for 3 or more participants available.

Background Information

Determining the place of establishment is fundamental to VAT obligations, affecting registration, place of supply and compliance. This session focuses exclusively on the VAT perspective, exploring fixed establishments, substance requirements and cross-border scenarios.

Specific Topics to be covered during the session

• Fixed establishment concepts under EU VAT law.
• Distinction between business establishment and fixed establishment.
• Human and technical resources tests.
• Impact of a fixed establishment on place of supply rules.
• VAT registration and compliance implications.
• Review of relevant CJEU case law.
• Practical cross-border examples and risk areas.

Target Audience

VAT advisors, accountants, corporate tax teams, international businesses and professionals dealing with cross-border VAT issues.

Speaker’s Profile

Michela Scicluna joined the University of Malta in 2012 and obtained her Bachelor of Commerce
Degree in Accounting and Marketing. Following this, she joined one of the Big Four firms
in 2015, simultaneously pursuing her ACCA studies. In 2019, she transitioned to a midtier firm, focusing her expertise on Indirect and Direct Taxation. In June 2019, Michela
obtained her ACCA Qualification and became a member of both MIA and ACCA. In 2021,
Michela successfully completed the MIT Course in Taxation provided by the Malta
Institute of Taxation. Further enhancing her professional credentials, she secured her
CPA Warrant in September 2021. Michela is now a Manager currently specialising in
Indirect Taxation at RSM Malta

CPE Competencies: 3 Core

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