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Court decision: Does a Polish subcontractor performing logistic services lead to a Fixed Establishment?

Case #1

I SA / Gl 1029/19 – Judgment of the Provincial Administrative Court in Gliwice –

A Polish subcontractor of a German company performing logistic services does not lead to a Fixed Establishment

Source Central Database of Administrative Court Decisions

Unofficial tyranslation in English

Case #2

I SA / Sz 915/19 – Judgment of the Provincial Administrative Court in Szczecin

A company performing activities in the field of warehousing and storage of goods for a non-established entity selling spare parts for cars and motorbikes in the e-commerce formula, directly leads to a Fixed Establishment

Source Central Database of Administrative Court Decisions

Unofficial translation in English

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