40As regards, in the second place, the criterion, also laid down in Article 11 of Implementing Regulation No 282/2011, according to which the human and technical resources of a fixed establishment must enable it to receive and use services provided to it for its own needs, it is necessary, first, to distinguish the tolling services provided by Cabot Plastics to Cabot Switzerland from the goods resulting from that work which the latter company sells. Those services and sales constitute distinct transactions, which are subject to different schemes of VAT (see, to that effect, judgment of 7 April 2022, Berlin Chemie A. Menarini, C‑333/20, EU:C:2022:291, paragraph 52 and the case-law cited). Therefore, for the purposes of establishing the place where those services are received by Cabot Switzerland, it is necessary to identify the place where the human and technical resources which that company uses for that purpose are situated, and not the place where the resources it uses for its sales activity are located.
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.