![New questions to CJEU: towards a broader concept of fixed establishment for VAT purposes?](/sites/default/files/styles/search_result/public/2020-10/vrouwe_justitia.jpg?h=cfb7233b)
New questions to CJEU: towards a broader concept of fixed establishment for VAT purposes?
A Romanian Court recently sought a preliminary ruling from the Court of Justice of the European Union (‘CJEU”) about the concept of fixed establishment for VAT purposes in the Berlin Chemie case (C-333/20). This case again shows that the concept of fixed establishment for VAT purposes is evolving.