On 13 June 2024 , the Court of Justice of the European Union (ECJ) issued a landmark decision in Case C-533/22 SC Adient Ltd & Co. KG, clarifying the criteria for recognition of a permanent establishment for VAT purposes. This decision is part of a series of judgments that are gradually shaping the Court’s VAT case law, resulting from the 2010 reform of the “VAT Package”.
Source: ayming.fr
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.
Latest Posts in "European Union"
- General Court T-643/24 (Credidam) – AG Opinion – Unauthorized use of copyrighted works incurs VAT on fees
- General Court T-646/24 (MS KLJUCAROVCI) – Judgment – Triangular transactions can qualify for VAT simplifications despite delivery variations
- Comments on GC T-657/24: VAT exemption for credit intermediation applies when the intermediary searches for and recruits customers
- Briefing documents & Podcasts: VAT concepts explained through ECJ/CJEU cases on Spotify
- ECJ on the relevant sale for determining the transaction value of goods
