Judgment_paragraph 40 · Berlin Chemie A. Menarini SRL v Administraţia Fiscală pentru Contribuabili Mijlocii Bucureşti - Direcţia Generală Regională a Finanţelor Publice Bucureşti (C-333/20)

40Therefore, the existence, in the territory of a Member State, of a fixed establishment of a company established in another Member State may not be deduced merely from the fact that that company has a subsidiary there (see, to that effect, judgment of 7 May 2020, Dong Yang Electronics, C‑547/18, EU:C:2020:350, paragraph 33).