Concept of ‘fixed establishment’ of the recipient of a supply of services – Case C-605/12

Place where services are deemed to be supplied to taxable persons — Intra-Community transaction

Judgment of the Court of Justice (Third Chamber) 16 October 2014 in Case C‑605/12:

“Taxable person who has established his business in one Member State, and receives services supplied by a second taxable person established in another Member State, must be regarded as having a ‘fixed establishment’ within the meaning of Article 44 of the VAT Directive in that other Member State, for the purpose of determining the place of taxation of those services, if that establishment is characterised by a sufficient degree of permanence and a suitable structure in terms of human and technical resources to enable it to receive the services supplied to it and use them for its business, which is for the referring court to ascertain.”