Commentary to ECJ C-931/19 (Titanium) – Concept of “fixed establishment” regarding letting of property: A Spanish perspective

This article provides a Spanish perspective on the CJEU Titanium case (C-931/19) and describes a significant change in the Spanish General Directorate of Taxation (DGT) position regarding the criteria for the existence of a fixed establishment following the decision

Source: Deloitte

ECJ Case: C-931/19

For other posts about this case, please click here.

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