In december 2019, the Bundesfinanzgericht (Austria) has referred the following question to the CJEU: Does a fixed establishment for VAT purposes require the presence of technical and human resources (as in “Berkholz”), or can it be sufficient that real estate is rented to tenants in Austria, and the services of a third party property manager are used?
Source BFG
Unofficial translation in English
Latest Posts in "European Union"
- Commission Backs Italy’s VAT Derogation Through 2028
- Comments on GC T‑575/24 – AG – Contrary to EU law if services provided to members are regarded as internal acts
- Comments on ECJ C-515/24 (Randstad España) – AG – Introduction of exclusion of VAT deduction of representation expenses by Spain not contrary to EU law
- Briefing Document & Podcast: VAT concepts ”Chain Transactions” & ”Triangulation” explained based on ECJ/CJEU cases
- Comments on ECJ C-744/23: No-Cure-No-Pay Services Are Subject to VAT
