The Court of Justice of the European Union (“CJEU”) ruled on 7 April 2022 in the long-awaited Berlin Chemie case (C-333/20) that a company which has its registered office in one Member State does not have a fixed establishment for VAT purposes in another Member State on the ground that that company owns a subsidiary in another Member State that makes available to it human and technical resources under contracts by means of which that subsidiary provides, exclusively to it, marketing, regulatory, advertising and representation services that are capable of having a direct influence on the volume of its sales.
Source Linklaters
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
