The concept ‘fixed establishment’ in VAT is constantly under development. Recently, two interesting proceedings about this theme were referred to the Court of Justice of the EU. Moreover, on 19 December 2020 the Dutch State Secretary for Finance published an updated decree on the fixed establishment (no. BWBR0044522, hereinafter referred to as: the decree). In this update we discuss these developments, as well as the practical consequences.
Source: bakertilly.nl
