This year the concept of a fixed establishment (FE) is exactly 35 years old. Although it was first mentioned in the Sixth VAT Directive in 1977, no definition was provided at that time. The first FE definition was developed by the Court of Justice of the European Union (CJEU) in its landmark judgement in the Berkholz (168/84) case in 1985. This definition was subsequently included into the VAT Implementing Regulation in 2011. As the Berkholz case was decided exactly 35 years ago, it’s worth revisiting the most important CJEU cases about the FE concept.
Source: Aleksandra Bal on LinkedIn