Comments on ECJ C-333/20: Experts believe that the ECJ ruling may change the restrictive approach of tax authorities to the issue of a VAT fixed establishment

From the perspective of a permanent place of business, it is important to determine the nature of the technical and human resources – ruled the Court of Justice of the European Union. Experts believe that the CJEU ruling may change the restrictive approach of tax authorities to the issue of a fixed place of business subject to VAT.

Source prawo.pl

See also ECJ C-333/20 (Berlin Chemie A. Menarini SRL) – Judgment – No Fixed establishment via affiliate rendering services on an exclusive basis