- Clarifications regarding VAT grouping; criteria for identifying a fixed establishment for VAT purposes
- Comments on ECJ C-333/20: Experts believe that the ECJ ruling may change the restrictive approach of tax authorities to the issue of a VAT fixed establishment
- Concept of a Fixed Establishment: The Polish approach
- Criteria for identifying a fixed establishment for VAT purposes
- Does home office mean the establishment of a plant in Poland?
- Fixed establishment of German entity under VAT law (court decision)
- Fixed establishment: actual control of the contractor’s back office and the place of receipt of services
- Fixed place of business in the territory of the country within the meaning of VAT
- How to define a permanent place of business (Fixed Establishment)
- Judgment of the Provincial Administrative Court in Szczecin on Fixed Establishments related to Real Estate rental
- Judgment of the Provincial Administrative Court in Warsaw: Verification of customers whether they have a Fixed Establishment
- Prerequisites for establishing the existence of a Fixed Establishment
- Recent developments regarding the fixed establishment in Poland
- Services for a single entity do not immediately mean a ”fixed establishment”
- Trends in inspections and proceedings for 2022 – Area’s for VAT inspection
- Using the facilities of a third party does not have to lead to the creation of an Fixed Establishment
- Warehousing services in a context of a permanent establishment in Poland
- When a permanent place of business is established (fixed establishment)
Latest Posts in "Poland"
- Ministry of Finance Launches KSeF 2.0 Consultations as First Two Waves of Mandatory B2B E-Invoicing Go Live
- Private Rental and KSeF Invoicing for Business Tenants
- KAS Deputy Chief: Inspection Purchases Do Not End with Fines
- Consultations on Planned Changes to Poland’s KSeF E-Invoicing System
- VAT Applies to Transactions Between Foreign VAT Group Head Office and Polish Branch
