The CJEU’s Ruling in Titanium Ltd (C-931/19) and Its Implications for Cross-Border Taxation The concept of a “fixed establishment” (stałe miejsce prowadzenia działalności gospodarczej) occupies a central and frequently contested position within the architecture of European value added tax. Because it determines the Member State in which a given service is subject to VAT, the … Continue reading Fixed Establishment for VAT Purposes