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ARTICLE · 25 JULY 2023

EU Tax Alert 201

Loyens & Loeff
Loyens & Loeff
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The new edition of the EU Tax Alert is available. With this publication we would like to keep you informed about the latest developments on EU tax law. We have summarized the highlights of this edition below.

European UnionTax
Juan Manuel Vázquez
Juan Manuel Vázquez
Daan Both
Daan Both
Liselot Bakker
Liselot Bakker
Gino Sparidis
Gino Sparidis
Bram Middelburg
Bram Middelburg

The new edition of the EU Tax Alert is available. With this publication we would like to keep you informed about the latest developments on EU tax law. We have summarized the highlights of this edition below.

CJ judgment on VAT fixed establishment concept in case of exclusive toll manufacturer (Cabot Plastics, C-232/22)

On 29 June 2023, the CJ delivered its judgment in the case Cabot Plastics Belgium BVBA (Case C-232/22) regarding the concept of fixed establishment in the manufacturing industry. In particular, the case deals with the issue of whether a taxable person has an adequate structure constituting a fixed establishment if the resources it uses belong to its service provider, who is part of the same group.

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The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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