The European Court of Justice (ECJ) confirmed recently in the titanium case (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
ECJ Case: C-931/19
For other posts about this case, please click here.
Latest Posts in "European Union"
- Comments on ECJ C-167/26: Late receipt of an invoice and VAT deduction: a first stress test for the General Court’s new role?
- Austria Refers Cross-Border Application of VAT Margin Scheme to the ECJ
- EU e-Invoicing and Digital Reporting: New VAT Landscape by 2030-2031
- Gerecht: Gift of Business in Two Shares Is Not a Transfer of a Going Concern
- EU Public Procurement Act Proposal: Key Changes for Operators













