- Adient Germany and Adient Romania collaborated on manufacturing upholstery components
- Adient Romania provided services under a contract with Adient Germany
- Romanian VAT authorities argued Adient Germany had a fixed establishment in Romania
- CJEU ruled that belonging to the same group and having a contract does not constitute a fixed establishment
- CJEU clarified that having technical and human resources in a Member State is necessary for a fixed establishment
- Definition of Fixed Establishment subject to domestic interpretation
- Taxpayers should carefully analyze their position in relation to Fixed Establishment
Source: dlapiper.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.
