- The European Court of Justice (ECJ) has issued a preliminary ruling in Case No. C-232/22 regarding Belgian VAT place of supply rules.
- The case involves a Swiss company that entered into a contract with a Belgian company for product processing and related services.
- The Belgian tax authorities determined that the Swiss company had a fixed place of business in Belgium, resulting in Belgium being considered the place of supply for VAT.
- However, the ECJ concluded that the Swiss company did not have a fixed establishment in Belgium and lacked the necessary resources to receive and utilize services in Belgium for its own needs.
Source GVC
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
