On 7 April 2022, the Court of Justice of the EU (CJEU) issued its decision in the Berlin Chemie A. Menarini SRL case (C-333/20). This concerns another judgment in a series of cases on the EU VAT concept of fixed establishment.
The CJEU had to assess whether a company, in order to be regarded as having a fixed establishment in the Member State in which it carries out local supplies, must have ‘its own’ human and technical resources in the territory of that Member State or whether it would be sufficient for that company to have ‘immediate and permanent access’ to such human and technical recourses through another affiliated company which it controls since it holds the majority of its shares.
Source EY
