Fixed Establishment: From Berkholz and DFDS to Welmory and Dong Yang

The concept of “fixed establishment”, initially undefined in EU VAT legislation, has always led to disputes over the boundaries of its meaning. The Court of Justice of the European Union has created its definition in its case law and this definition was eventually “copy-pasted” in the Implementing Regulation. In this article, the author discusses recent cases that have revealed how this definition still creates interpretation issues in the world of new technologies and economic reality.