A German NV holds 95% of the shares in a German BV, which in turn holds all the shares in a Romanian subsidiary BV. The nv is part of a pharmaceutical group. It is the only customer of the Romanian subsidiary BV, which develops advertising, information and promotion activities in the name and on behalf of the German nv. She also takes orders from Romanian wholesalers on behalf of the nv and takes care of the invoices. The NV pays a monthly fee and a surcharge for this. The Romanian BV assumes that it owes German VAT and therefore does not charge Romanian VAT. But is that right? C‑333/20
Source: fiscount.nl
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