In Poland the FE issue is a very controversial theme. Although the Court of Justice of the EU (CJEU) has already decided in many cases regarding the concept of the FE, for examples case no. 168/84 Berkholz; C-260/95 DFDS; C-190/95 ARO Lease; C-390/96 Lease Plan; C-605/12 Welmory, doubts have not been dispelled. The approach of the Polish tax authorities is extremely restrictive and unfavourable for foreign entrepreneurs. The tax authorities eagerly point to the existence of the FE, extending the scope of this institution to further structures for business operations in Poland without much analysis and legal basis. Using logistics centres, warehouses, services on entrusted assets, owning subsidiaries companies by foreign entities become risky.
Source: IVA
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