- The European Court of Justice ruled that a company that uses resources from another independent entity in a different country within the same group does not have a fixed establishment for VAT purposes in that country.
- The case involved a Belgian company providing toll manufacturing services to a Swiss company within the same group.
- The court stated that for a fixed establishment to exist, there must be a permanent and adequate structure in terms of personnel and technical resources.
- The court emphasized that the fact that two companies belong to the same group does not automatically create a fixed establishment.
- The ruling has implications for the taxation of toll manufacturing services and the obligation to use the National e-Invoice System in Poland from July 2024.
Source: ksiegowosc.infor.pl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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