On 13 June 2024 , the Court of Justice of the European Union (ECJ) issued a landmark decision in Case C-533/22 SC Adient Ltd & Co. KG, clarifying the criteria for recognition of a permanent establishment for VAT purposes. This decision is part of a series of judgments that are gradually shaping the Court’s VAT case law, resulting from the 2010 reform of the “VAT Package”.
Source: ayming.fr
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.
