Post-Sale Technical Assistance Doesn’t Constitute a “Personal” VAT Fixed Establishment

• A German company indirectly controls an Italian company.
• The German company sells medical equipment in Italy through its Italian subsidiary.
• The Italian subsidiary purchases equipment from the German company and resells it to Italian and foreign customers.
• A marketing manager employed by the Italian company provides technical assistance, participates in meetings, and offers engineering advice.
• The Italian company’s marketing manager is not considered a “personal” stable organization for VAT purposes.
• The Italian company’s marketing manager does not participate in the intra-community purchases.
• The Italian company is considered the debtor for VAT purposes.
• The Italian company’s marketing manager’s activities do not constitute a stable organization.
• The Italian company’s marketing manager’s activities do not qualify as “intervention” in an intra-community purchase.

Source: eutekne.info

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.

---

---