Services provided from a Polish branch to the main establishment which is part of a VAT group in another Member State qualifies as taxable services provided to the VAT group

Although Poland has not implemented the regulation on VAT grouping yet, according to the Supreme Administrative Court the lack of provisions in domestic law does not exclude the interpretation with reference to the jurisprudence of the ECJ. Thus, services provided from a Polish branch to the main establishment which is part of a VAT group in another Member State may not qualify as out of scope but as taxable services provided to the VAT group

Source

• Leitner
• NSA

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