In Cabot Plastics Belgium SA v État belge(Case C‑232/22) (29 June 2023) the CJEU ruled that a toll manufacturer did not create a fixed establishment for the main operating company of its corporate group.
Cabot Switzerland (CS) was a company incorporated and established in Switzerland. It was also the main operating company of a corporate group which included Cabot Plastics Belgium (CPB) a legally distinct Belgian company.
Under an agreement between the two companies CPB processed and stored raw materials purchased by CS into products used in plastic manufacturing (the tolling services). Those products were then sold by CS to customers in the Belgian market or exported worldwide.
As well the tolling services CPB also provided several additional and ancillary services to CS under the same agreement. These services included management of products stored in third-party warehouses and making recommendations around the...
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In Cabot Plastics Belgium SA v État belge(Case C‑232/22) (29 June 2023) the CJEU ruled that a toll manufacturer did not create a fixed establishment for the main operating company of its corporate group.
Cabot Switzerland (CS) was a company incorporated and established in Switzerland. It was also the main operating company of a corporate group which included Cabot Plastics Belgium (CPB) a legally distinct Belgian company.
Under an agreement between the two companies CPB processed and stored raw materials purchased by CS into products used in plastic manufacturing (the tolling services). Those products were then sold by CS to customers in the Belgian market or exported worldwide.
As well the tolling services CPB also provided several additional and ancillary services to CS under the same agreement. These services included management of products stored in third-party warehouses and making recommendations around the...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
