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
Latest Posts in "European Union"
- CJEU Clarifies VAT Rules for Transfer Pricing Adjustments in Intragroup Transactions
- ETAF Calls for Modern, Harmonised VAT Rules for EU Travel and Tourism Sector Reform
- EU Council Approves Customs Duty Cuts on Ukrainian Agri-Food Products
- EC Report: Three EU Countries Account for 75% of VAT Rate Deviations
- EU Report Reveals Major Disparities in VAT Rate Exception Applications
