Recently, the concept ‘fixed establishment’(‘FE’) for VAT purposes is the subject of many discussions and it seems that the saga will continue. In a judgement of 22 October 2021, the Court of Appeal of Liège has affirmed the position of the Belgian VAT authorities stating that a foreign company has a FE through its affiliate companies in Belgium (Liège 22 October 2021, 2020/RG/765).
Source Tiberghien
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