The European Court of Justice (ECJ) has consistently ruled that a group company does not constitute a VAT fixed establishment of another foreign group company.
In the Adient case (C-533/22), the ECJ reaffirmed this position. The main issue (once again) was to clarify in which circumstances a group company should be considered a fixed establishment of another group company. The comments provided by the ECJ are clear and should assist companies in identifying VAT fixed establishments in group structures.