According to the CJEU (C-931/19), the existence of a mere building without any human resources enabling it to act independently does not qualify as a fixed establishment from a VAT perspective. The CJEU clarified that having local staff members is part of the requirements to have a fixed establishment for VAT purposes.
Source: ATOZ
Latest Posts in "European Union"
- EU Must Intensify Efforts Against Tax Fraud and Corruption, Says Chief Prosecutor
- Complex Interplay: Transfer Pricing and VAT Challenges for Multinational Corporations in the EU
- Complex Interplay: Transfer Pricing and VAT Challenges for Multinational Corporations in the EU
- German E-Commerce Group Achieves Multi-Country VAT Compliance Post-OSS Suspension with hellotax Support
- Virtual Currency Taxation: Analyzing VAT Implications in Gaming Post Case C-472/24
