![subsidiary fixed establishment VAT](/sites/default/files/styles/search_result/public/2020-05/vrouwe_justitia.jpg?h=2eb6fabf)
CJEU in Dong Yang case: subsidiary could be a fixed establishment for VAT purposes
On May 7, 2020 the Court of Justice of the European Union (‘CJEU’) rendered judgment in the Dong Yang Electronics case (C-547/18). The case concerned whether a subsidiary may, for VAT purposes, constitute a fixed establishment, and, if so, how the service provider must determine whether it performs its services to the parent company or the fixed establishment.