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
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- For an overview of ECJ cases per article of the EU VAT Directive, click HERE
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