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Comments on ECJ case C-533/22 (Adient): Ruling on Fixed Establishment Concept in VAT Directive

  • ECJ ruling on the concept of a fixed establishment in Romania
  • Case involves Adient Germany and Adient Romania, both part of the Adient group
  • Adient Germany contracted Adient Romania for manufacturing and ancillary services
  • Dispute over VAT taxation on services provided by Adient Romania to Adient Germany
  • Tax authorities considered Adient Germany to have a fixed establishment in Romania
  • Adient Germany challenged tax assessment and registration notices
  • Dispute brought to Regional Court Argeș, Romania for resolution

Source: assets.kpmg.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.

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