We have already written about the FE issue in Poland on our website! (Read the article here). As proof of the existing problem about the FE in Poland, please find the new facts below. In June 2020 one of our foreign clients with the Polish VAT registration has received a negative tax ruling regarding FE […]
A subsidiary does not always give rise to a fixed establishment under the VAT regime
On 7 May 2020, the Court of Justice of the European Union (hereinafter referred to as “CJEU”) passed a significant ruling in the Polish case C-547/18 Dong Yang Electronics indicating a direction in determining a fixed establishment (hereinafter referred to as: “FE”) for VAT purposes. The background of the case The background to the request for […]
Call-of-stock warehouse vs. Fixed Establishment (FE)
In January this year, the European Commission (the EC) issued letters to 12 EU Member States because of a delay in implementing the EU Directive 2018/1910 regarding the „Quick Fixes” (QF) package for VAT purposes. QF should be effective throughout the EU from January 1, 2020, however, have not been implemented into legislation in countries […]