- CJEU delivered judgment in Adient case regarding fixed establishments in EU VAT law
- Case addresses whether toll manufacturing services create fixed establishment for service recipient
- CJEU ruled that acquisition of toll manufacturing services from related party does not create fixed establishment
- VAT payer receiving services from company in another member state does not have fixed establishment solely based on group affiliation or service contract
- Technical and human resources in another member state must be distinct for fixed establishment to exist
- Toll manufacturing services involve outsourcing manufacturing processes with service recipient providing raw materials or semi-finished products
Source: insightplus.bakermckenzie.com
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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