- ECJdecision in SC Adient Ltd & Co KG (Case C-533/22) is similar to previous cases on fixed establishments
- AG Opinion expressed exasperation with wider arguments by tax authorities
- ECJ confirms that group relationship or exclusive service arrangements alone cannot make a subsidiary a fixed establishment
- Dismisses argument that a subsidiary making supplies to its parent can also be a fixed establishment of the parent
- Emphasizes importance of considering specific context in determining if there is a fixed establishment for receiving supplies
Source: simmons-simmons.com
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.
