Berlin Chemie judgement: subsidiary is not a fixed establishment for VAT purposes

On 7 April 2022, the Court of Justice of the EU (CJEU) ruled in the case of Berlin Chemie (no. C-333/20), which concerned the concept of the fixed establishment...

Registration for the new OSS return possible as of 1 April 2021

As of 1 July 2021, the new rules regarding e-commerce will enter into force. These rules will change the position of suppliers and online marketplaces. These changes...