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Commentary to ECJ C-931/19 (Titanium) – Property companies holding real estate assets in Germany – state of play on the input VAT deduction right

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.

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