On February 26, 2020, the Supreme Administrative Court (SAC) issued a significant judgment, ref. I FSK 1313/17 to Voss Fluid GmbH seated in Germany regarding the Fixed Establishment (FE) existence of the German company which has commissioned the production on entrusted materials to Polish contractors. Background The German company operates in the mechanical engineering sector […]
ICA in Poland – inquiry to ECJ
The Voivodship Administrative Court (VAC) in Gliwice refers to the European Union Court of Justice for a preliminary ruling related to the intra-community acquisition of goods. The VAC in Gliwice by a decision on 4 November 2019, (I SA/Gl 495/19, Dantrade B.V. in Amsterdam), referred the following question to the ECJ for a preliminary ruling: […]