The concept of permanent establishment (“ PE ”) plays a critical role in the operation of the VAT system. However, it is clear that this concept is in practice surrounded by uncertainties, in particular due to the fact that its exact scope and limits are not always clear. Over the past three years, the CJEU has indeed had to rule on this concept in three different cases.
After recalling the context, we will briefly discuss these different judgments and the lessons that can be drawn from them.
Source Eubelius
