In order to avoid that a mere letter box company could constitute an establishment, it needs to be clarified that the business of providing a service only constitutes an establishment in a Member State provided that it is effectively carried out in that Member State.
In order to avoid that a mere letter box company could constitute an establishment, it needs to be clarified that the business of providing a service only constitutes an establishment in a Member State provided that it is effectively carried out in that Member State.