Newsalert Tax | EU Court of Justice – VAT

Condividi

On 3 June 2021 with reference to the “Titanium Case, the Court of Justice of the EU held that a property which is leased in a Member State in the circumstance where the owner of that property, resident in another State, does not have its own staff to perform services relating to the lease does not constitute a permanent establishment within the meaning of EU VAT Law.

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