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Dong Yang Electronics (Case C-547/18): Can a Subsidiary Be (also) a Fixed Establishment under EU VAT?

On 14 November 2019, AG Kokott released her opinion in Dong Yang Electronics (Case C-547/18), referred to the Court of Justice of European Union (CJEU) by the Regional Administrative Court of Wroclaw (Poland) and concerning the existence of a VAT fixed establishment (FE) of a third-country (Korea) company in an EU Member State (Poland).

Source Giorgio Beretta