Importanța conceptului de „sediu fix” în materie de TVA CJUE, în cauza C-333/20, Berlin Chemie
The importance of „fixed location” concept in terms of VAT CJEU, Case C-333/20 Berlin Chemie

Summary/Abstract: ase C‑333/20, Berlin Chemie, was recently settled, in which the Court ruled on the concept of “fixed establishment” for VAT purposes. In its considerations, the Court states that a subsidiary which provides its parent company exclusively with marketing, regulatory, advertising and representation services can’t constitute a fixed establishment of the parent company to which those services are provided. In this respect, the Court explicitly acknowledges that the same resources cannot be used simultaneously by the subsidiary to provide services and by the parent company to receive the same services. In this article, we intend to present the importance of Case C‑333/20, Berlin Chemie, and to examine what the concept of fixed establishment for VAT purposes entails and what are the criteria for determining whether a company has or not a fixed establishment in another tax jurisdiction.

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