The Court of Justice of the European Union (CJEU) in a case addressing under what conditions a foreign taxable person has a fixed establishment in Austria for value added tax (VAT) purposes, held that such a foreign person that does not have its own staff in place in an EU Member State does not have a fixed establishment for VAT purposes in that EU Member State.
The case is: Titanium Ltd. (no. C-931/19, 3 June 2021)
Source: KPMG
ECJ Case: C-931/19
For other posts about this case, please click here.
Latest Posts in "European Union"
- CEN Approves Revised EN 16931: A Milestone for ViDA Implementation
- Successful Implementation of VAT in the Digital Age (ViDA) Discussed with Commissioner Hoekstra
- General Court T-638/24 (D GmbH) – AG Opinion – VAT on Intra-Community Acquisitions Not Precluded by Errors
- Commission Backs Italy’s VAT Derogation on certain vehicles Through 2028
- Comments on GC T‑575/24 – AG – Contrary to EU law if services provided to members are regarded as internal acts
