This content is from: European Union

CJEU: A subsidiary is not a ‘fixed establishment’ under EU VAT law

In a landmark ruling, the CJEU today said that a subsidiary established in the European Union (EU) is not a fixed establishment of a parent company established outside the EU for VAT purposes.

To access our market-driven intelligence please request a trial here.

Read this article – and more – for a one-week period.


Are you already an ITR subscriber? Log in here


Instant access to all of our content. Membership Options | One Week Trial