Advocate General Kokott concludes that only performing services for the processing of goods of the customer does not lead to a VAT fixed establishment.
A VAT fixed establishment only arises if it takes the place of the head office in another Member State. An agreement with a service provider must not relate exclusively to services for the processing of goods in order to create a fixed establishment.
Adient DE and Adient RO have an agreement for processing and assembly services, whereby the place of the service is at issue.
Advocate General Kokott emphasizes that a fixed establishment must be aimed at making personnel and/or material resources available to the customer of the service.
Source: taxlive.nl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
