VATupdate

Share this post on

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

See also

Join the Linkedin Group on ECJ VAT Cases, click HERE

Sponsors:

VAT news
VAT news

Advertisements:

  • vatcomsult
  • VATupdate.com
  • AXWAY - VATupdate Banner