The Helsinki Administrative Court issued a ruling on 25 May 2020 (decision number 04219/19/8204) on the creation of a fixed establishment for Finnish VAT purposes.
Although the company’s individual projects were separate and short-term, the company’s operations were considered to be of a continuous nature as a whole and successive contracting projects had lasted more than nine months. ased on these circumstances, the Administrative Court ruled that the company was considered to have appropriate human and technical resources to carry out installation activities in Finland. As a result, the company was deemed to have created a fixed establishment for VAT purposes in Finland and was found liable to remit VAT on the provided installation services.
Source: Deloitte
For more developments on Fixed Establishments in the EU, click HERE
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