In december 2019, the Bundesfinanzgericht (Austria) has referred the following question to the CJEU: Does a fixed establishment for VAT purposes require the presence of technical and human resources (as in “Berkholz”), or can it be sufficient that real estate is rented to tenants in Austria, and the services of a third party property manager are used?
Source BFG
Unofficial translation in English
Latest Posts in "European Union"
- ECJ Rules VAT Refund Administration Fees Taxable in Hungary for Non-EU Customers
- EU Publishes VAT Digital Age Implementation Strategy for Businesses and Member States
- Greek Customs Officer Arrested in €3mn China-Linked VAT Fraud Investigation by EU Prosecutor
- EU Parliament Mandates EPR Schemes for Textiles, Impacting Producers and Online Sales
- EU Deforestation Regulation Faces Another Delay Amid Technical and Political Challenges
