- According to the judgment of the Provincial Administrative Court in Gliwice of February 11, 2021, file ref. Act I SA / Gl 1475/20 a permanent place of business in another country also means the use of the personnel and technical facilities of other companies existing there, when the way this space operates allows the taxpayer to receive and use the services provided for his own needs.
- In the request for an interpretation, the company based in Germany, registered in Poland as an active VAT payer, explained that it was involved in the design and production of modular systems used to build operating theaters and laboratories. The company usually acts as a subcontractor and does not have technical resources in Poland for the implementation of individual projects. The company supplies the Polish customer with goods from Germany as part of the installation service. In Poland, no one is authorized to conclude contracts on behalf of the company. It happens that management board members come to Poland to negotiate with potential clients. The company cooperates in Poland with a natural person who signs acceptance protocols, mediates in communication during the performance of services or in the settlement of payments and invoices, billing information, but is not its representative.
- The company wanted to confirm that there is no permanent place of business in Poland.
- The tax office did not agree with this position, therefore the case was referred to the Provincial Administrative Court. However, the court agreed with the tax authority.
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