European Union Paper: On the Evolving VAT Concept of Fixed Establishment by Rita de le Feria 08 October 2021212 views1 min read Source Rita de la Feria See also Overview ECJ Cases on Fixed Establishments Fixed Establishment Overview of the European Union VAT Directives, Implementing regulation, Council decisions Flashback on ECJ Cases – C-251/16 (Cussens and Others) – VAT abuse of rights principle does not require a national measure transposing it