Comments on ECJ C-232/22 (Cabot): CJEU lists conditions for presence fixed establishment Swiss company

The Court of Justice of the EU lists when a company that is not established in the EU does not have a vi. This case concerns a Swiss service recipient with a Belgian service provider legally separate from her.

Source Taxlive

See also

• ECJ C-232/22 (Cabot Plastics Belgium) – Judgment – Toll manufacturing with ancillary services does not lead to Fixed Establishment
• Summary of ECJ-232/22 (Cabot) – No fixed establishment due to lack of human and technical resources even if ancillary services are performed, exclusivity

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