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ARTICLE · 11 JULY 2023

Latest CJEU Case On Fixed Establishment In VAT – Cabot Plastics

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A fixed establishment, as defined under EU VAT law, refers to the presence of a business in a jurisdiction that possesses a significant level of human capital and resources.

European UnionTax
Joselyn Teuma
Joselyn Teuma
Aleksandr Belugin
Aleksandr Belugin
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On June 29, 2023, the Court of Justice of the European Union ("Court") issued its decision in Case C-232/22, Cabot Plastics, addressing the concept of fixed establishment in EU VAT law.

A fixed establishment, as defined under EU VAT law, refers to the presence of a business in a jurisdiction that possesses a significant level of human capital and resources. This concept holds great significance in EU VAT law as it determines the location where services are considered to be supplied, and establishes the obligations of taxpayers in relation to VAT.

The case revolved around a segment of the Cabot Group, a major corporate group operating in the raw resource processing industry. The group entities in question, Cabot Switzerland and Cabot Plastics, were respectively based in Switzerland and Belgium and were legally independent from each other.

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