The Court of Justice of the European Union (CJEU) in a case addressing under what conditions a foreign taxable person has a fixed establishment in Austria for value added tax (VAT) purposes, held that such a foreign person that does not have its own staff in place in an EU Member State does not have a fixed establishment for VAT purposes in that EU Member State.
The case is: Titanium Ltd. (no. C-931/19, 3 June 2021)
Source: KPMG
ECJ Case: C-931/19
For other posts about this case, please click here.
Latest Posts in "European Union"
- CJEU Confirms TP Adjustments as VAT-Applicable Services, Requires Supporting Documentation
- Court of Justice Rules on VAT for Intra-Group Services and Evidence Requirements for Deductions
- ECJ Rules Compensation Payments in Transfer Pricing as Taxable Supply for VAT Purposes
- ECJ Rules Non-Transactional Profit Adjustments by Principal Are VAT-Applicable Services in Arcomet Case
- Understanding VAT Implications on Transfer Pricing: Insights from Arcomet Case C-726/23
