Comments on C-333/20
The very recent CJEU judgement in Berlin Chemie A. Menarini v Administraţia Fiscală pentru Contribuabili Mijlocii Bucureşti (Case C-333/20) ECLI:EU:C:2022:291, admirably examined by Giorgio Beretta last week considered the circumstances in which a subsidiary might be a VAT fixed establishment (FE) of its parent company or another affiliate.
A Romanian company supplied advertising, marketing and regulatory services to a German company primarily promoting pharmaceutical products sold by that German company in Romania. Employees of the Romanian company took orders from new wholesale distributors of medicinal products in Romania and forwarded them to the German company, and also sent invoices from the German company to its Romanian customers. The Romanian company was not directly involved in the sale and supply of the products and did not enter into commitments with third parties in the name of that company.
Source Kluwertaxblog
