‘Fixed establishment’ concept clarified in EU VAT ruling

Jul 03, 2024 01:35

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‘Fixed establishment’ concept clarified in EU VAT ruling

Having two group companies based in different EU countries does not, on its own, alter where VAT is to be assessed as arising in cases where one of the companies supplies services to the other, the EU’s highest court has ruled.

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‘Fixed establishment’ concept clarified in EU VAT ruling