Court of Justice of the European Union · Judgment

C-547/18Dong Yang Electronics Sp. z o.o. v Dyrektor Izby Administracji Skarbowej we Wrocławiu

Decided: 2020-05-07
ECLI: ECLI:EU:C:2020:350
CELEX: 62018CJ0547
Finality: Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 44 — Implementing Regulation (EU) No 282/2011 — Article 11(1) — Supply of services — Point of reference for tax purposes — Concept of a ‘fixed establishment’ — Taxable person for VAT purposes — Subsidiary of a company of a non-Member State located in a Member State.

Interprets

EUR-Lex The Court

Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

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