European Court of Justice finds (Cabot Plastics) providing ancillary services to toll manufacturing by group company does not trigger VAT Fixed Establishment status
Source vatcalc
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
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- For an overview of ECJ cases per article of the EU VAT Directive, click HERE
Latest Posts in "European Union"
- The «Prefilling» headache
- The Fiscalis Programme 2021–2027: Interim Evaluation and Key Insights
- EU ViDA E-Invoicing: Key Changes and Luxembourg Implications for Cross-Border B2B Transactions
- VAT Exemption for Financial Intermediation: Functional Approach Broadens Scope, Impacts FinTech and Platforms
- European Parliament: VAT Obstacles in the EU Single Market -A Growing Barrier to Cross‑Border Business
