- Affirmation of No Fixed Establishment: The Court of Appeal upheld the CJEU’s ruling from June 29, 2023, confirming that Cabot Switzerland does not have a fixed establishment for VAT purposes in Belgium.
- Location of Services: The court determined that the toll manufacturing services provided by Cabot Plastics Belgium are received by Cabot Switzerland in Switzerland, reinforcing the notion of service location for VAT assessments.
- Importance of VAT Understanding: This decision highlights the need for businesses to comprehend the VAT legislation nuances and the criteria for establishing a fixed establishment to ensure compliance.
Source Steven Saerens
See also
- Roadtrip through ECJ Cases – Focus on ”Fixed Establishments” (Art. 44 & 45) – VATupdate
- C-232/22 (Cabot Plastics Belgium) – Toll manufacturing with ancillary services does not lead to Fixed Establishment
C-232/22 (Cabot Plastics Belgium) – Toll manufacturing services does not lead to Fixed Establishment
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