Comments on ECJ C-333/20: Berlin Chemie judgment – Subsidiary is not a fixed establishment for VAT purposes

On 7 April 2022, the Court of Justice of the EU (CJEU) ruled in the case of Berlin Chemie (no. C-333/20), which concerned the concept of the fixed establishment for VAT purposes. Shortly put, the CJEU ruled that a parent company does not have a fixed establishment in another Member State, if it has a subsidiary that provides sales support services there. In this article we will look into the CJEU’s judgement and discuss the possible consequences for your business.

Source: bakertilly.nl

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