Comments on ECJ C-333/20: Foreign subsidiary is not a permanent establishment for VAT

If a company has access to the resources of a subsidiary abroad, it does not yet have a permanent establishment abroad for VAT purposes. C-333/20

Source: taxence.nl

See also ECJ C-333/20 (Berlin Chemie A. Menarini SRL) – Judgment – No Fixed establishment via affiliate rendering services on an exclusive basis