Can there ever be a fixed establishment without human resources? electrónico ECJ’s Titanium Case Gorka Echevarría Zubeldia
By: Echevarría Zubeldia, Gorka
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Material type: 
ArticleSubject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | BIENES INMUEBLES | PROPIEDAD INMOBILIARIA | JURISPRUDENCIA | TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS | UNION EUROPEA
In:
International VAT Monitor 2022 (Volume 33), No. 2, p. 81-83Summary: In the Titanium decision of 3 June 2021, the ECJ considers that there is no fixed establishment for VAT purposes when a foreign company leases real estate in an EU Member State, regardless of subcontracting the operational management of the business to a third party, as such outsourcing does not fulfil the requirement of having human resources in that jurisdiction. In this article, the author discusses this ECJ case.
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| Recursos electrónicos | IEF | IEF | IVM/2022/2-3 (Browse shelf) | Available | IVM/2022/2-3 |
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| IVM/2022/2 International VAT Monitor | IVM/2022/2-1 The DuoDecad Case | IVM/2022/2-2 What does the EU VAT actually tax? | IVM/2022/2-3 Can there ever be a fixed establishment without human resources? | IVM/2022/2-4 Overview of general turnover taxes and tax rates | IVM/2022/2-5 Deduction of import VAT | IVM/2022/2-6 A great reset of VAT rates? |
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Resumen.
Incluye referencias bibliográficas.
In the Titanium decision of 3 June 2021, the ECJ considers that there is no fixed establishment for VAT purposes when a foreign company leases real estate in an EU Member State, regardless of subcontracting the operational management of the business to a third party, as such outsourcing does not fulfil the requirement of having human resources in that jurisdiction. In this article, the author discusses this ECJ case.
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