On 18 March 2022, the Belgian Court of Appeal of Liège referred preliminary questions to the European Court of Justice (“ECJ”) in a case where the Belgian tax authorities claim the existence of a Belgian VAT fixed establishment (“VAT FE”) for a Swiss principal, through its affiliated Belgian toll manufacturer. Will the ECJ finally stop the authorities’ hunt?
Source EY
See also
- ECJ C-333/20 (Berlin Chemie A. Menarini SRL) – Question – Fixed establishment via affiliate?
- ECJ Cases on Fixed Establishments (Art. 44 & 45)
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