A pleasing decision by the ECJ on the issue of fixed establishments: In the case Cabot Plastics Belgium SA (C-232/22), the ECJ confirms that a taxable person established in a third country does not constitute grounds for the finding of a fixed establishment at the place where its service provider (provider of tolling services) is established, in this particular case, Belgium. This applies even if the service provider acts exclusively for the customer under an exclusive contract. The judgment should be transferable to taxable persons established in an EU Member State and therefore brings legal certainty to tolling service cases.
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