Establecimiento permanente a efectos de la imposición indirecta: STJUE de 29 de junio de 2023, C-232/22

Abstract

According to the CJEU, a fixed establishment for VAT purposes should not be examined on the basis of the supplier of the services, but on the basis of the recipient of the services. A fixed establishment will therefore exist if the taxable person to whom the services are supplied has permanent and adequate human and technical resources in the Member State in which the
services are supplied, and if those resources enable him to receive and use those services effectively there.