- ECJ released a ruling in Case No. C-533/22 regarding Romanian VAT Place of Supply Rules
- Case involved a Romanian entity providing services to a German company in the same corporate group
- Romanian Tax Agency claimed German company had a fixed establishment in Romania for VAT purposes
- ECJ ruled that a fixed establishment cannot be established solely based on corporate relationship
- Services must be distinct and not merely preparatory or auxiliary for a fixed establishment to exist
Source: globalvatcompliance.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.
Latest Posts in "European Union"
- EU VAT Rate Changes in 2026: Key Updates for Finland, Lithuania, and Germany
- Amazon Phases Out Commingling: New FNSKU Barcodes Reshape Fulfilment and VAT Compliance
- Delayed EN 16931 Standard Leaves Businesses in Limbo – A Call for Urgent Action
- The EU Commission proposes new collaborative measures in view of ViDA
- How did the EU Member States implemented ”Domestic Reverse-Charge” (Art. 194 of the Directive 2006/112)?
