VATupdate

No fixed establishment for VAT purposes for property companies without staff

THE COURT OF JUSTICE OF THE EUROPEAN UNION (‘CJEU’) CONFIRMED IN DECISION C-931/19 OF 3 JUNE 2021 THAT THE LETTING OF IMMOVABLE PROPERTY ABROAD, WHERE THE PROPERTY OWNER DOES NOT HAVE ITS OWN STAFF TO PERFORM LETTING-RELATED SERVICES, DOES NOT GIVE RISE TO A FIXED ESTABLISHMENT FOR VAT PURPOSES IN THE COUNTRY WHERE THE PROPERTY IS LOCATED.

Source: arendt.com

Sponsors:

VAT

Advertisements:

  • VAT
* click here if you have interesting news to share *