A business that has a foreign presence may have a fixed establishment in that country. A fixed establishment is characterized by a sufficient degree of permanence and a suitable structure in terms of human an technical resources to receive or supply services. On the 3 of June the Court of Justice published its ruling in the eagerly awaited Titanium case (case no. C-931/19) in which it provided clarity on the concept of a fixed establishment. In the Titanium case the question was whether there could be a fixed establishment without the deployment of own personnel, in the situation of letting an immovable property with the assistance of an independent intermediary. If you are carrying out cross-border activities this case might be relevant for your business. For the VAT implications of having a fixed establishment we refer to our earlier article on this matter.
Source: BDO
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