- EU’s highest court clarifies concept of ‘fixed establishment’ under EU VAT laws
- Ruling states that having two group companies in different EU countries does not automatically change where VAT is assessed
- Dispute in Romania between Adient Romania and tax authority over VAT assessment on services supplied to Adient Germany
- CJEU ruling states that a company receiving services from another EU member state is not considered to have a fixed establishment in that state solely based on group membership or service contract
- Technical and human resources in one EU member state being distinct from those in another state is relevant to determining fixed establishment
Source: pinsentmasons.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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