On 7 April 2022, the Court of Justice of the EU (CJEU) ruled in the case of Berlin Chemie (no. C-333/20), which concerned the concept of the fixed establishment for VAT purposes. Shortly put, the CJEU ruled that a parent company does not have a fixed establishment in another Member State, if it has a subsidiary that provides sales support services there. In this article we will look into the CJEU’s judgement and discuss the possible consequences for your business.
Source: bakertilly.nl
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