The Devil Is in the Detail: An Analysis of the ECJ’s Attributes to the Fixed Establishment Concept

There is a lack of harmonized guidance concerning the definition of “fixed establishment” for VAT purposes. As a result, this important concept is being interpreted differently across EU Member States, causing both commercial uncertainty and situations resulting in double or non-taxation. In this article, the author examines the definition of the fixed establishment arising from EU legislation and ECJ judgments.