Ghent Court of Appeal holds that the collecting and transport of plants to customers constitutes a Belgian fixed establishment

In a decision of 18 October 2016, the Ghent Court of Appeal (Hof van Beroep Gent) decided on the existence of a fixed establishment for VAT purposes. Details of the case are summarized below. (a) Facts. The business of a Dutch company was the collecting and transport of plants from growers to mainly Belgian florists. … Continue reading Ghent Court of Appeal holds that the collecting and transport of plants to customers constitutes a Belgian fixed establishment