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What a VAT fixed establishment is?

The Court of Justice of the European Union again remarked on a fixed establishment

22 April 2022
Karolina BARTKOWIAK-DUDZIK
The Court of Justice of the European Union issued a judgement on April 7, 2022, in the case of a Romanian company, Berlin Chemie A. Menarini SRL with the participation of a German parent company, Berlin Chemie AG, which may be of considerable importance for the correct understanding of the concept of a fixed establishment in terms of goods and services tax.