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Austrian CJEU referral on VAT and fixed establishment

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