25To establish whether such a legal relationship exists between a non-resident company and one of its branches established in a Member State so that the supplies made may be liable to VAT, it is necessary to determine whether that branch carries out an independent economic activity. It is necessary in that regard to determine whether that branch may be regarded as being independent, in particular in that it bears the economic risk arising from its business (judgment in FCE Bank, EU:C:2006:196, paragraph 35).
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