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CJEU Titanium ruling: New VAT rules for non-resident landlords

11/10/2021

Real estate leasing by non-resident companies without local employees does not constitute a permanent establishment for VAT purposes and triggers the application of the reverse charge mechanism.  On 3 June 2021, the CJEU delivered its ruling in the Titanium...

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Authors

Portrait of Angelika Thies
Prof. Dr. Angelika Thies
Partner
Munich