An entity based in Switzerland, registered as a VAT payer active in Poland, conducting business in the field of trade in goods. As part of its business activities, the company acquires logistics and warehouse services as one of the recipients of the entity based in Poland, specializing in the provision of this type of service (hereinafter: “Logistics Operator”), as well as the so-called auxiliary logistic services (described in detail later in the application) from A1 sp. z oo These entities are registered as VAT payers active in Poland (hereinafter “Service Providers”).
In the opinion of the interpreting body, although the complainant is not and will not be the owner of any assets located in Poland, nor has it employed or employs any employees in Poland, it should be stated that by engaging the necessary technical and human resources belonging to other entities, it created a permanent place of business commercial activity in Poland. Running a business in Poland on a permanent basis results from the provision of permanent and necessary technical and human resources for the needs of business activity. At the same time, to adopt a permanent place of business in a given country, it is not necessary to have your own personnel and technical resources, provided the availability of other facilities is comparable to the availability of own facilities (the taxpayer must have comparable control over the personnel and technical facilities). The economical use of people and equipment is important here.
Source SA / Gl 141/20 – Judgment of the Provincial Administrative Court in Gliwice
Unofficial translation in English
