In the opinion of administrative courts, in order to create an FE, it is necessary to have one’s own personal and technical resources or to use other people’s resources while maintaining control over them. Recently, the tax office has begun to support this position.
The lack of a uniform approach to the interpretation of the concept of a fixed establishment in Poland causes that this issue raises many doubts both among Polish service providers and foreign entities providing or purchasing services in Poland. For many years, the Polish tax authorities defined FE very broadly. Recently, however, a change in this approach can be observed. The subject is also being watched more and more closely by the European Union.
Source Archiwum
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