The Supreme Administrative Court held that features of a fixed establishment of a taxpayer include sufficient permanence and adequate structure in terms of human and technical resources to receive and use such services for its own purposes.
Source: KPMG
Latest Posts in "Poland"
- Supreme Administrative Court Ruling: When Municipal Companies’ Activities Are Exempt from VAT?
- How to Issue an Invoice in KSeF 2.0 After February 1, 2026: 5 Key Steps
- Clear Declaration Required to Waive VAT Exemption on Property Sales
- VAT Without Invoice Cannot Be Considered a Tax-Deductible Expense, Court Rules
- VAT Exemption for Ambulance Services: Not Limited to Disasters, Court Rules
