VAT fixed establishment – Positive decision of the ECJ in the “Berlin Chemie” case
11/04/2022
The concept of VAT fixed establishment has recently been the source of litigation in several Member States. In those cases, tax authorities argue that a subsidiary is the VAT fixed establishment of its parent company. In Belgium, we have seen this growing trend whereby the Belgian VAT authorities deem a foreign parent company to have a fixed establishment in Belgium through its daughter company, or more broadly in an intra-group context (specifically toll manufacturers and distributors).
