The concept of fixed establishment for VAT has, in recent years, been increasingly analysed by the tax authorities of EU Member States, which has resulted in a new wave of cases being decided by the Court of Justice of the European Union (CJEU). The Advocate-General in the case of SC Adient Ltd & Co. KG v Agenţia Naţională de Administrare Fiscală C-533/22 noted that:
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