VATupdate

Comments on ECJ C-333/20: ECJ further clarifies the concept of a VAT fixed establishment

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

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