Poland: Fixed establishment of German entity under VAT law (court decision)

Supreme Administrative Court decision

Supreme Administrative Court decision

The Supreme Administrative Court held that features of a fixed establishment of a taxpayer include sufficient permanence and adequate structure in terms of human and technical resources to receive and use such services for its own purposes.

The case identifying information is: I FSK 968/20 (19 May 2022)

The case related to a company that entered into a contract—setting forth the rules of warehousing goods by the company—with a German entity, being a value added tax (VAT) payer registered for VAT purposes in Poland. This, in turn, gave rise to doubts as to whether concluding the contract would lead to the Germany company having a fixed establishment in Poland within the meaning of Article 28b(2) of the VAT law.

Read a May 2022 report prepared by the KPMG member firm in Poland


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