Case C‑333/20

Berlin Chemie A. Menarini SRL

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Administraţia Fiscală pentru Contribuabili Mijlocii Bucureşti – Direcţia Generală Regională a Finanţelor Publice Bucureşti

(Request for a preliminary ruling from the Curtea de Apel Bucureşti)

Judgment of the Court (Fifth Chamber) of 7 April 2022

(Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 44 – Place of supply of services – Implementing Regulation (EU) No 282/2011 – Article 11(1) – Provision of services – Point of reference for tax purposes – Concept of a ‘fixed establishment’ – Company from one Member State affiliated to a company located in another Member State – Suitable structure in terms of human and technical resources – Ability to receive and use the services for the fixed establishment’s own needs – Marketing, regulatory, advertising and representation services provided by a related company to the recipient company)

1. Harmonisation of fiscal legislation – Common system of value added tax – Supply of services – Determination of the point of reference for tax purposes – Criteria

   (Council Directive 2006/112, as amended by Directive 2008/8, Art. 44)

   (see paragraph 29)

2. Harmonisation of fiscal legislation – Common system of value added tax – Supply of services – Determination of the point of reference for tax purposes – Fixed establishment within the meaning of Article 44 of Directive 2006/112 – Concept

   (Council Regulation No 282/2011, Art. 11(1); Council Directive 2006/112, as amended by Directive 2008/8, Art. 44)

   (see paragraphs 30, 31, 36- 43)

3. Harmonisation of fiscal legislation – Common system of value added tax – Supply of services – Determination of the point of reference for tax purposes – Fixed establishment within the meaning of Article 44 of Directive 2006/112 – Concept

   (Council Regulation No 282/2011, Art. 11(1))

   (see paragraph 57, operative part)

See the text of the decision.