A Human-Free Structure – A “Fixed Establishment” under EU VAT?

In this article, the author analyses how the fixed establishment (FE) concept, under the VAT place of supply rules, may lead to issues, including jurisdictional ones, when businesses can possibly use human-free structures. The author concludes that the current definition can accommodate the changing ways of doing business involving human-free structures, provided that a dynamic and pragmatic interpretation is applied. Such an interpretation may contradict Berkholz (Case C-168/84) but may be necessary considering the current FE definition and business realities.