ECJ – no EU VAT Fixed Establishment from Toll manufacturing by group company
ECJ – no EU VAT Fixed Establishment from Toll manufacturing by group company
in Tags
European Court of Justice finds (Cabot Plastics) providing ancillary services to toll manufacturing by group company does not trigger VAT Fixed Establishment status The European Court of Justice has today ruled (Cabot case (C-232/22)) that the VAT Fixed Establishment status and associated VAT obligations are