On 7 April, the EU Court of Justice ruled in Berlin Chemie (no. C-333/20), a case concerning the concept of ‘permanent establishment’ in VAT. In short, the EU Court of Justice has ruled that a parent company does not have a permanent establishment in another Member State if it has a subsidiary there that provides sales support services. In this news item we discuss the judgment of the European court and discuss the possible consequences for your company.
Source Baker Tilly
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