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Comments on ECJ C-232/22 – No EU VAT Fixed Establishment from Toll manufacturing by group company

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


  • 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

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