The judgment of the Supreme Administrative Court is particularly important for foreign enterprises for which logistics services are provided by Polish service providers, especially those that are entities from the same group. The issue of a fixed place of business each time requires analysis based on a specific factual situation. However, in the light of this judgment, in order to recognize that a foreign entity has personnel facilities in Poland, it is crucial to establish that it has a sufficiently large impact on the technical and personnel facilities of the entity with which it cooperates. The ruling in question is another positive decision for taxpayers issued after the judgment of the CJEU in case C-333/20 (Berlin Chemie A. Menarini SRL).
Source Deloitte
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