The VAT-concept of fixed establishment through an affiliated entity was subject to judgement in the Berlin Chemie case ( C-333/20 of 7 April 2022) by the Court of Justice of the European Union (hereinafter: CJEU). This concept is decisive for the place of supply of services and for the liability of the VAT. It therefore triggers many questions in practice and creates uncertainties to the VAT position of taxable persons. In this news item, we summarize the key aspects of the Berlin Chemie case and subsequently reflect on the current interpretation in Belgium.
Source KPMG
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