Can There Ever Be a Fixed Establishment without Human Resources? – ECJ’s Titanium Case

In the Titanium decision of 3 June 2021, the ECJ considers that there is no fixed establishment for VAT purposes when a foreign company leases real estate in an EU Member State, regardless of subcontracting the operational management of the business to a third party, as such outsourcing does not fulfil the requirement of having human resources in that jurisdiction. In this article, the author discusses this ECJ case.