The Court of Justice of the European Union (CJEU) issued an important decision on 7 April 2022 (Berlin Chemie A. Menarini SRL), concluding that a subsidiary that provides exclusive marketing and publicity services to a group company acting as a central entrepreneur does not create a VAT fixed establishment of the central entrepreneur in the country where the subsidiary is resident. The decision further clarifies how and when a VAT fixed establishment is created and the ensuing consequences.
Source BDO
See also
- ECJ C-333/20 (Berlin Chemie A. Menarini SRL) – Judgment – No Fixed establishment via affiliate rendering services on an exclusive basis
- ECJ Cases on Fixed Establishments (Art. 44 & 45)
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