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Latest Legal articles
31 July 2023
CJEU confirms that a toll manufacturer does not create a VAT fixed establishment of its customer
On 29 June 2023, the Court of Justice of the European Union (“CJEU”) added the latest instalment of its case-law on what constitutes a “fixed establishment” for VAT purposes, in the Cabot Plastics Belgium case (C-232/22).
23 September 2022
Connect – September 2022
2022 filing deadlines & what else you need to know.