1. In the presented description of the future event, will company A not have a fixed place of business within the meaning of Art. 11 sec. 1 of the Executive Regulation 282/2011 on the territory of Poland?
2. Will the place of provision of Contract Manufacturing Services, R&D Services and Support Services provided by B to A be in Switzerland, and thus these services will not be subject to Polish VAT?
3. Is the position of the Interested Party correct that if B charges VAT on the services described in this application to A, A is not entitled to deduct the input tax due to the wording of Art. 88 sec. 3a point 7 of the VAT Act?
Source: sip.lex.pl
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