- The CJEU has confirmed that simply belonging to the same group or having a service contract is not enough to establish a fixed establishment for service localization purposes.
- The analysis of fixed establishment is independent from the supply of goods
- A company does not have a fixed establishment if its local resources for receiving and supplying services cannot be distinguished, or if these resources perform preparatory or auxiliary activities.
Sources
See also
- C-533/22 (Adient) – Judgment – NO Fixed establishment solely on the basis that the two companies belong to the same group
- Roadtrip through ECJ Cases – Focus on ”Fixed Establishments” (Art. 44 & 45)
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
