Recent developments regarding the fixed establishment in Poland

The interpretation of an FE presented by the Polish tax authorities is increasingly closer to how this definition is interpreted in the ECJ’s case law.  However, a lack of regulations in this respect in Poland still cast a cloud of uncertainty on when an FE is created, and therefore each cooperation within which services are provided to or by a foreign entity must be analysed in detail – preferably before such a cooperation commences.

Source WTS

See also VAT Expert Group urges the European Commission to provide the legal certainty on the concept of ”Fixed Establishment”

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