Judgment of the Court of Justice of 07/04/2022, Berlin Chemie A. Menarini SRL, case C-333/20
Does your company have a subsidiary in another European country and does this subsidiary provide you with services?
The new trend from tax authorities is to consider this subsidiary as your “passive” fixed establishment, with all the consequences that this may entail in terms of VAT.
Forewarned is forearmed.
Source: vatdesk.eu
Latest Posts in "European Union"
- Comments on ECJ C-232/24 (Kosmiro): Where does credit end and debt collection begin?
- ViDA Public Debate: Summary of Implementation Dialogue with Commissioner Hoekstra (European Commission Website)
- CEN Approves Revised EN 16931: A Milestone for ViDA Implementation
- General Court T-638/24 (D GmbH) – AG Opinion – VAT on Intra-Community Acquisitions Not Precluded by Errors
- Commission Backs Italy’s VAT Derogation on certain vehicles Through 2028













