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Question on concept ‘fixed establishment’ for VAT purposes referred to CJEU

The Austrian referring court has asked the CJEU for a preliminary ruling on this matter in the Titanium Ltd case (C-931/19). Although the case revolves around a real estate investor who rents property in another EU Member State, the outcome of this case may have far-reaching consequences for all investors with activities in other EU Member States, given the requested EU law explanation of the concept of fixed establishment for VAT purposes.

Source: Deloitte

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