Berlin Chemie A. Menarini SRL v Administraţia Fiscală pentru Contribuabili Mijlocii Bucureşti – Direcţia Generală Regională a Finanţelor Publice Bucureşti
In Berlin Chemie A. Menarini SRL v Administraţia Fiscală pentru Contribuabili Mijlocii Bucureşti – Direcţia Generală Regională a Finanţelor Publice Bucureşti[2022] (Case C-333/20) (7 April 2022) the CJEU found that the existence of an affiliated subsidiary providing services on an exclusive basis to a parent company did notresult in the creation of a fixed establishment for VAT purposes for the parent company.
The case concerned a company established in Romania BCAM that performed services on an exclusive basis for its affiliated parent company (BCAG).
BCAG sold and distributed pharmaceutical products in Romania and in 2011 BCAM was incorporated to provide marketing advertising and other services to BCAG with a view that these services would increase the volume of sales by BCAG in Romania. BCAM employees were not authorised to conclude sales of the pharmaceutical products in Romania ...
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Home >Articles > Berlin Chemie A. Menarini SRL v Administraţia Fiscală pentru Contribuabili Mijlocii Bucureşti – Direcţia Generală Regională a Finanţelor Publice Bucureşti
Berlin Chemie A. Menarini SRL v Administraţia Fiscală pentru Contribuabili Mijlocii Bucureşti – Direcţia Generală Regională a Finanţelor Publice Bucureşti
In Berlin Chemie A. Menarini SRL v Administraţia Fiscală pentru Contribuabili Mijlocii Bucureşti – Direcţia Generală Regională a Finanţelor Publice Bucureşti[2022] (Case C-333/20) (7 April 2022) the CJEU found that the existence of an affiliated subsidiary providing services on an exclusive basis to a parent company did notresult in the creation of a fixed establishment for VAT purposes for the parent company.
The case concerned a company established in Romania BCAM that performed services on an exclusive basis for its affiliated parent company (BCAG).
BCAG sold and distributed pharmaceutical products in Romania and in 2011 BCAM was incorporated to provide marketing advertising and other services to BCAG with a view that these services would increase the volume of sales by BCAG in Romania. BCAM employees were not authorised to conclude sales of the pharmaceutical products in Romania ...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
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