The Court of Justice of the European Union (CJEU) issued an important decision on 7 April 2022 (Berlin Chemie A. Menarini SRL), concluding that a subsidiary that provides exclusive marketing and publicity services to a group company acting as a central entrepreneur does not create a VAT fixed establishment of the central entrepreneur in the country where the subsidiary is resident. The decision further clarifies how and when a VAT fixed establishment is created and the ensuing consequences.
Source BDO
See also
- ECJ C-333/20 (Berlin Chemie A. Menarini SRL) – Judgment – No Fixed establishment via affiliate rendering services on an exclusive basis
- ECJ Cases on Fixed Establishments (Art. 44 & 45)
Join the Linkedin Group on ECJ VAT Cases, click HERE
Latest Posts in "European Union"
- Public Consultation on Tobacco taxation – excise duties for manufactured tobacco products
- ViDA Assessment Checklist: 28 key questions for evaluating vendors
- New General Court VAT case – T-569/25 (X-GmbH) – Details not yet known
- Agenda of the ECJ VAT cases – 1 Judgment, 6 AG Opinions, 2 Hearings till October 3, 2025
- Briefing Document & Podcast: What is the EN 16931 E-Invoicing Standard?
