NSA Ruling confirms German company did not have a permanent establishment in Poland

• The case concerned whether a German company, Fujitsu General (Euro) GmbH, had a permanent establishment in Poland for VAT purposes
• The National Tax Administration [KIS] initially ruled that the company had a permanent establishment in Poland
• The Regional Administrative Court [WSA] disagreed with KIS and overturned the interpretation
• The Supreme Administrative Court [NSA] upheld the decision of WSA, stating that the German company did not have a permanent establishment in Poland
• The ruling has significant implications for determining a permanent establishment for VAT purposes

Source: mddp.pl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.