The European Court of Justice (ECJ) confirmed recently in the titanium case (decision C-931/19 of 3 June 2021) that the letting of immovable property abroad, where the property owner does not have its own staff to perform letting-related services, does not give rise to a fixed establishment for vat purposes in the country where the property is located.
Source: arendt.com
ECJ Case: C-931/19
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