31As regards the concept of ‘fixed establishment’, for the purposes of Article 44 of the VAT Directive, it refers, in accordance with Article 11 of Implementing Regulation No 282/2011, to any establishment, other than the place of establishment of a business characterised by a sufficient degree of permanence and a suitable structure in terms of human and technical resources to enable it to receive and use the services provided to it for its own needs (see, to that effect, judgments of 16 October 2014, Welmory, C‑605/12, EU:C:2014:2298, paragraph 58, and of 7 April 2022, Berlin Chemie A. Menarini, C‑333/20, EU:C:2022:291, paragraph 31). It follows that, as the Court stated in paragraph 59 of the judgment of 16 October 2014, Welmory (C‑605/12, EU:C:2014:2298), for a company to be considered as having a fixed establishment in a Member State in which the services concerned are provided to it, it must have in that Member State a sufficiently permanent and suitable structure to enable it to receive the services concerned there and to use them for its business.
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