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"
- CJEU Rules Loyalty Points Are Not Vouchers for VAT Purposes in Lyko Case
- EU to Publish First CBAM Certificate Price on 7 April 2026
- Roadtrip through ECJ cases: Focus on Promotional activities/Discounts (Art. 79, 87, 90(1))
- Briefing document & Podcast: Ibero Tours (C-300/12): VAT Principles Clarified on Price Reductions by Intermediaries
- Roadtrip through ECJ Cases – Focus on ”Vouchers” (Art. 30a, 30b, 73a)
