H&I 2021371 Titanium. Concept of a fixed establishment. Own staff to perform services relating to letting of immovable property. Court of Justice, Highlights & Insights on European Taxation (6-2021)
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who, based on these AGs'Opinions, concludes that '[t]he prerequisite of an FE of having its own human and technical resources … seems to be withering'). The CJ confirmed this line of reasoning in its judgment in Dong Yang Electronics
May 2017
213
International VAT Monitor 3, p. 213 (2017), who, based on these AGs'Opinions, concludes that '[t]he prerequisite of an FE of
having its own human and technical resources … seems to be withering'). The CJ confirmed this line of reasoning in its
judgment in Dong Yang Electronics (CJ 7 May 2020, C-547/18