The European Court of Justice (ECJ) ruled in the highly anticipated Titanium case that own staff is required for a ‘fixed establishment’ for VAT. In the case at hand, real property used by the owner for leasing activities does not constitute a VAT fixed establishment if the owner does not deploy its own local staff to perform the leasing.
Source: loyensloeff.com
ECJ Case: C-931/19
For other posts about this case, please click here.
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