In order to determine the place of provision of services, it is not important where the goods sold are located, but where the technical and personnel resources that the company uses to produce the goods are located – according to the CJEU judgment of June 29, 2023 (ref. C 232/ 22). Magdalena Jaworska, a partner at Quidea, writes about the judgment’s theses.
Source Prawo.pl
See also
- ECJ C-232/22 (Cabot Plastics Belgium) – Judgment – Toll manufacturing with ancillary services does not lead to Fixed Establishment
- Summary of ECJ-232/22 (Cabot) – No fixed establishment due to lack of human and technical resources even if ancillary services are performed, exclusivity
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- For an overview of ECJ cases per article of the EU VAT Directive, click HERE
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