Subsidiary is not assumed to be a fixed establishment of parent: Dong Yang Electronics (C-547/18)

Based on an unofficial translation, the ECJ has held that the EU subsidiary of a Korean company cannot be assumed to constitute a fixed establishment of that company for the purposes of deciding whether the place of supply of manufacturing services was in Korea, where the recipient company was established, or in Poland, where the recipient’s subsidiary company was established. The judgment will be broadly welcomed by those seeking clarity on this matter.