The European Court of Justice (ECJ) ruled that the reverse charge is applicable to the leasing of real property located in Austria because the Jersey based lessor, in lieu of own local staff to perform services relating to the letting, does not have a permanent establishment (fixed place of business) in Austria. The ECJ case reference is C‑931/19 Titanium Ltd judgment of 3 June 2021.
Source: PwC DE
Latest Posts in "European Union"
- EU Electronic Certificate of Conformity Requirements from November 2026
- VAT Refund Application Formal Errors and Additional Information under Directive 2008/9/EC
- European Commission Issues CBAM Verification and Accreditation Guidance Ahead of Definitive Regime
- General Court VAT Case – T-407/26 (Wagner Sport Signage) – Questions – EU VAT refund application: missing VAT identification number for a single invoice
- The Transfer of Own Goods Under ViDA: From Today’s Registration Maze to the Single VAT Registration
