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The Meaning of “Fixed Establishment” In The VAT Directive – Dentons (2015)

Ruling description

On September 25, 2015, the Supreme Administrative Court issued a judgment (case file no. I FSK 578/15), in which it addressed the notion of “fixed establishment” for the purposes of VAT and the abuse of rights in connection with VAT.

The Supreme Administrative Court ruling was issued in a case involving a Polish taxpayer, which was similar to a case resolved in 2014 by the Court of Justice of the European Union (ECJ) in the C-605/12 judgement. This is one of the first Polish court awards regarding the fixed establishment issued after the ECJ judgment.

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