Tourt of Justice of the European Union (CJEU), released its judgment in the highly anticipated Berlin case(C-333/20) on the controversial fixed establishment (“FE”) topic.
In this case, the EU court received another opportunity to deal with the burning question: can a locally established and formally independent entity constitute a FE of another taxable person?
The case was delivered without the opinion of an Advocate-General, which only occurs when the judgment does not raise any new questions of law.
Source VAT Consult
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