NSA Ruling confirms German company did not have a fixed establishment in Poland

• The case concerned whether a German company, Fujitsu General (Euro) GmbH, had a fixed establishment in Poland for VAT purposes
• The National Tax Administration [KIS] initially ruled that the company had a fixed establishment in Poland
• The Regional Administrative Court [WSA] disagreed with KIS and overturned the interpretation
• The Supreme Administrative Court [NSA] upheld the decision of WSA, stating that the German company did not have a fixed establishment in Poland
• The ruling has significant implications for determining a fixed establishment for VAT purposes

Source:

• mddp.pl
• I FSK 1194/20 – Judgment of the Supreme Administrative Court

 

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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