Recap on ECJ cases
- Roadtrip through ECJ Cases – Focus on ”Fixed Establishments” . This includes all ECJ cases related to Fixed Establishments decided by the ECJ up till the end of 2020.
ECJ Cases – Pending
- C-931/19 (Titanium vs Austria )– Concept of ‘fixed establishment’ – staff required?
- C-333/20 (Berlin Chemie A. Menarini SRL vs RO) – Fixed establishment via affiliate?
VAT Expert Group
- In the minutes of the 28th meeting of the VAT Expert Group on November 30, 2020 (see link), we can read the following: ”By way of conclusion, the Chair suggested that whilst the topic will not at this stage be brought up with the VAT Committee, the VEG could possibly produce its own Opinion paper, setting out their views on the subject, to be brought afterwards to the attention of Member States.”
- The Opinion Paper of the VEG can be expected in the course of 2021.
- In the past, the VAT Expert Group already issued a working paper (VEG no. 48) after the decision of the ECJ in the Welmory case (C-605/12), which can be found here
Court cases in Poland
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Provincial Administrative Court in Gliwice
Other Country developments
- France: the fact of not having technical means did not preclude the recognition of a fixed establishment – Council of State considers that human resources “which can take the decision to conclude contracts” create a Fixed Establishment
- Finland: Several short-term successive contracting projects lead to a Fixed Establishment
- France: Tax authorities on Permanent Establishment, also for VAT
- Germany: The concept of a fixed establishment in VAT law BFH, ruling of 29 April 2020 – XI R 3/18
- Netherlands: Update decree on Fixed Establishments – Loyens Loeff
- Slovak branches and VAT deductions arising from purchased services
- Spain: implications of manufacturing and distribution agreement
- Spain: Central Administrative Court – New judgment considers a Spanish branch and headquarters as separate VAT taxpayers
Part 1
