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Court of Justice rules on fixed establishment for VAT purposes (Berlin Chemie A. Menarini SRL v Romania)

Published on: 12 April 2022
Published by: LexisPSL
  • Court of Justice rules on fixed establishment for VAT purposes (Berlin Chemie A. Menarini SRL v Romania)
  • Why it matters
  • Case details

Article summary

Tax analysis: In Berlin Chemie A. Menarini SRL, the Court of Justice found that the existence of an affiliated subsidiary providing services on an exclusive basis to a parent company did not result in the creation of a fixed establishment for VAT purposes for the parent company. or take a trial to read the full analysis.

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