The Court of Justice of the European Union (ECJ) issued its decision in Titanium Ltd. (case C-931/19) on 3 June 2021 . The case addressed the question of whether the rental of real estate can constitute a fixed establishment of a foreign property owner for VAT purposes. The CJEU’s categoric confirmation that there is no fixed establishment where the owner of the property does not have its own staff to provide services in connection with the letting should help resolve ongoing uncertainties in Germany over the interpretation of the term “fixed establishment.”
Source: Deloitte
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