This case from Romania involves the place of supply and fixed establishment for VAT purposes. Adient DE, a global supplier to the automotive industry, contracted Adient RO in Romania to provide manufacturing and ancillary services. The Romanian Tax Authorities argued that Adient DE had a fixed establishment in Romania, making the place of supply Romania instead of Germany. The dispute revolves around the place of supply of the services provided.
Source KPMG
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
