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Fixed place of business in the territory of the country within the meaning of VAT

Facts

The company established in accordance with the provisions of Danish law (with its registered office in Denmark) applied for a written individual tax ruling regarding the possession of a permanent place of business in Poland and the right to deduct input tax.

In the submitted application, the Company indicated that it was registered as a VAT payer active in Poland. In addition, it is registered for intra-community transactions in Poland and Denmark. Other companies belonging to the same group to which the Company belongs also operate in the territory of the country. The group is a leader in the supply chain of innovative premium packaging and comprehensive labeling solutions for consumer, agricultural and health corporations.

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