This month's review of recent VAT developments that matter, by Jo Crookshank and Gary Barnett (Simmons & Simmons).
Subsidiaries as fixed establishment
In Dong Yang Electronics v Dyrektor Izby Administracji Skarbowej we Wrocławiu (Case C-547/18) the CJEU has held that a supplier is not required to carry out significant due diligence to determine whether their supply is to a local fixed establishment of a foreign entity. The CJEU recognised that a supplier cannot be expected to examine the contractual relationships between group entities to determine whether a subsidiary is a local fixed establishment of a foreign entity in order to determine the correct place of supply.
The case concerned supplies of services made by Dong Yang under a contract with LG Korea involving the assembly of circuit boards. Circuit boards were provided to Dong Yang by LG Poland Production a subsidiary of LG Korea. Following processing...
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This month's review of recent VAT developments that matter, by Jo Crookshank and Gary Barnett (Simmons & Simmons).
Subsidiaries as fixed establishment
In Dong Yang Electronics v Dyrektor Izby Administracji Skarbowej we Wrocławiu (Case C-547/18) the CJEU has held that a supplier is not required to carry out significant due diligence to determine whether their supply is to a local fixed establishment of a foreign entity. The CJEU recognised that a supplier cannot be expected to examine the contractual relationships between group entities to determine whether a subsidiary is a local fixed establishment of a foreign entity in order to determine the correct place of supply.
The case concerned supplies of services made by Dong Yang under a contract with LG Korea involving the assembly of circuit boards. Circuit boards were provided to Dong Yang by LG Poland Production a subsidiary of LG Korea. Following processing...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
