- 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.
