d1e705-1-1__para__4
COMMISSION NOTICE Guidance document for Regulation (EU) 2025/40 on packaging and packaging waste · European Union
Under EU and national tax laws, a branch is typically treated as a permanent establishment (14) for tax purposes. However, having tax obligations and tax registration does not confer separate legal personality and does not change the branches’ status for regulatory compliance. Several CJEU rulings (15) confirm that a permanent establishment is not equivalent to incorporation.
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Source: EUR-Lex (Cellar) · retrieved 2026-09-07 · Text as adopted (Official Journal); later amendments are not incorporated in this text.