Comments on C-333/20: The CJEU resolved the issue of a permanent establishment for VAT purposes

On April 7, 2022, the Court of Justice of the European Union issued a judgment in the case C-333/20 (Berlin Chemie A. Menarini SRL – Administraţia Fiscală pentru Contribuabili Mijlocii Bucureşti – Direcţia Generală Regională a Finanţelor Publice Bucureşti), in which it resolved the issue of a permanent place of establishment activity (hereinafter: SMPDG ).

Source: martinitax.pl

See also ECJ C-333/20 (Berlin Chemie A. Menarini SRL) – Judgment – No Fixed establishment via affiliate rendering services on an exclusive basis