Daimler AG v Skatteverket; Widex A/S v Skatteverket: C-318/11 and C-319/11 [2012] All ER (D) 298 (Nov)
A taxable person for VAT established in one member state and carrying out in another member state only technical testing or research work, not including taxable transactions, could not be regarded as having in that other member state a “fixed establishment from which business transactions were effected” within the meaning of Art 1 of the Eighth Directive and Art 3(a) of Directive 2008/9.
