Fixed establishments and VAT. The THE ECJ’S TITANIUM case. Has anything really changed? (English)

By Fernando Matesanz | Managing Director de Spanish VAT Services Asociados | 15/07/2021
European-Court-of-Justice

On June 3 2021, the European Court of Justice (ECJ) issued its judgment in case C-931/19 (Titanium Ltd) concerning the controversial issue of fixed establishments for VAT. In the referred case, an entity named Titanium Limited, with its place of business in Jersey, rented a property located in Austria to two Austrian entrepreneurs. Since Titanium…

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