The EU Court of Justice rules that Berlin Chemie does not have a vi in Romania. A suitable structure is required for the presence of a fixed establishment.
The EU Court of Justice rules that Berlin Chemie does not have a fixed establishment in Romania. The provision of personnel and technical resources by A for the provision of services in the field of marketing, regulation, advertising and representation is not sufficient for this purpose. A suitable structure is required for the presence of a fixed establishment.
Source Taxlive.nl
