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SC Adient Ltd & Co. KG

In SC Adient Ltd & Co. KG (Case C-533/22) (13 June) the CJEU held that a company cannot be deemed to have a fixed establishment for VAT purposes solely due to a group relationship or exclusive service contract with another company.

The case concerned toll manufacturing arrangements in a corporate group. The group included a German company (Adient DE) and a Romanian company (Adient RO) and specialised in the manufacture and sale of seats and other components for motor vehicles.

Adient RO supplied manufacturing services and some ancillary services (such as the management and storage of raw materials and finished components) to Adient DE. Throughout the manufacturing process Adient DE remained the owner of the raw materials and components.

Adient RO treated the services supplied to Adient DE as outside the scope of Romanian VAT on the basis that they fell within the general B2B place of supply rule...

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