On 13 June 2024, the Court of Justice of the EU ruled in the Adient case (C-533/22) on the question whether a group company that provides processing services for the parent (‘toll manufacturer’) for the VAT should be considered as a permanent establishment of the parent. The ECJ rules that this is not the case, barring special cases.
Source: meijburg.nl
Latest Posts in "European Union"
- ECJ VAT Cases decided in 2025
- ECJ C-101/24 ( XYRALITY) – Judgment – German developer is not liable for VAT on services via an app store
- ECJ Rules No VAT Liability for Incorrect Rates Charged to Non-Taxable Consumers
- ECJ Confirms VAT Exemption for EU Goods Exported Outside Union After Intra-Community Supply
- ECJ Rules Against Automatic Single Supply Treatment for Intra-Group Management Services
