The Court of Justice of the European Union (the “CJEU”) has further clarified the concept of a ‘fixed establishment’ for VAT purposes. In the recently published case Berlin Chemie A. Menarini (decision C-333/20 of 7 April 2022), the CJEU held that a foreign subsidiary that provides services exclusively to its parent company established in another Member State does not automatically qualify as a fixed establishment of the parent company.
Source Arendt
See also See also ECJ C-333/20 (Berlin Chemie A. Menarini SRL) – Judgment – No Fixed establishment via affiliate rendering services on an exclusive basis
Latest Posts in "European Union"
- EU and Indonesia conclude negotiations on free trade agreement
- ECJ Case: VAT Treatment of Loyalty Points vs Vouchers Under EU Directive
- FISC Hearing on Tax Implications of Trump Administration Policies September 23
- VAT Rules for Virtual Game Currencies: EU Court Advocate General Opinion
- Comments on ECJ C-472/24: AG Opinion on Taxation of Virtual Gold in Online Gaming
