18 May 2020
The concept of fixed establishment (FE ) is of utmost importance in the EU VAT law, provided that it works as a tool for determining the services' place of supply. Moreover, it confirms which jurisdiction is entitled to collect the VAT and ensures the avoidance of conflicts between States that may lead to cases of double taxation or non-taxation.
On 07.05.2020, the ECJ issued its judgment in case C-547/18, Dong Yang Electronics on the topic of FE for VAT purposes.
Below we give you an insight into the facts of this case and the ECJ's reasoning as well as our comments in this regard.