Reference was made to the European Court of Justice (ECJ), on 16 July 2007, by the Vienna Fiscal Court of Appeal (Unabhängiger Finanzsenat, Außenstelle Wien) for a preliminary ruling in the case of Jobra Vermögensverwaltungs-Gesellschaft mbH v Finanzamt Amstetten Melk Scheibbs (C-330/07). (a) Facts. The plaintiff, Jobra Vermögensverwaltungs-Gesellschaft mbH (Jobra), an Austrian limited liability company that engaged in asset management, is the sole shareholder of B GesmbH (B), a company registered in Austria and engaged in international transportation. On 26 August 2003, B set up a branch in Germany and started doing business through an additional permanent establishment (PE). For...