The European Court of Justice passes a positive judgment on VAT (fixed establishment)
On 7 May 2020, the European Court of Justice (“ECJ” or “Court”) passed a judgment in case C-547/18 involving Dong Yang Electronics, a company established in Poland, concerning the fixed establishment for VAT purposes. In the judgment, the ECJ held that provisions of Directive 2006/112/EC and the Council Implementing Regulation (EU) No 282/2011 should be interpreted […]