The Court of Justice of the European Union (the “CJEU”) has further clarified the concept of a ‘fixed establishment’ for VAT purposes. In the recently published case Berlin Chemie A. Menarini (decision C-333/20 of 7 April 2022), the CJEU held that a foreign subsidiary that provides services exclusively to its parent company established in another Member State does not automatically qualify as a fixed establishment of the parent company.
Source Arendt
See also See also ECJ C-333/20 (Berlin Chemie A. Menarini SRL) – Judgment – No Fixed establishment via affiliate rendering services on an exclusive basis
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