Turning a Subsidiary into a VAT Fixed Establishment – It Just Ain’t So?

Journal
Echevarría Zubeldia, G.
European Union
International VAT Monitor 2022 (Volume 33), No. 4
PriceUSD 45

In this Column, the author analyses the ECJ’s decision in Berlin Chemie A. Menarini, in which the ECJ delves into the controversial question of whether a subsidiary can constitute a fixed establishment of its parent company and under what conditions such a situation may occur.