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Commentary to ECJ C-931/19 (Titanium) – VAT fixed establishment non-existing without staff

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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