Where is the fixed establishment concept heading?

By Aleksandra Bal

In recent months, national courts referred a number of cases to the Court of Justice of the European Union (CJEU), asking to provide more guidance on the concept of fixed establishment (FE). In Titanum vs. Austria (C-931/19), the question is whether an FE can exist without the deployment of its own personnel and whether the use of human resources of an independent contractor is sufficient. In Berlin Chemie (C-333/20), the referring court asks whether a sub-subsidiary can be regarded as an FE of the parent company if it operates under the parent’s control and performs its activities entirely for the business purpose of the parent.

Source: linkedin.com

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