January 27
2021
Anjum Shabbir
Anjum Shabbir
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11th May 2020
Tax

Analysis: “CJEU rules that a subsidiary of a company established in a third country does not constitute a fixed establishment per se” by Jordi Sol

On 7 May 2020, the Court of Justice of the European Union (CJEU) ruled that a subsidiary of a company established in a third country does not constitute a fixed establishment per se and that the supplier is not obliged to assess, when it does not have access to all the relevant information, the contractual relationship between those two entities.

The facts in Dong Yang Electronics (C-547/18) are:

Dong Yang, a company established in Poland entered into a contract with LG Display Co. Ltd. (Korea) (LG Korea) established in South Korea, for the provision of assembly services. The necessary materials and components, owned by LG Korea for the performance of those services, were cleared through customs and then supplied to Dong Ya

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