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
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