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Receiving goods on consignment from an EU counterparty does not trigger an obligation to account for an intra-Community acquisition of goods at the time of receipt of goods

On 12 December 2017, the Supreme Administrative Court gave a ground-breaking judgment ref. no. I FSK 350/16, according to which the release of goods to a domestic consignee by a consignor established in another EU Member State, under a consignment contract, constitutes the supply referred to in Article 7 paragraph 1 item 4 of the VAT Act, in connection with which the tax liability is triggered pursuant to Article 19a paragraph 5 item 1 point a), i.e. upon receipt of all or part of payment.
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New regulations on carrying on economic activity – Entrepreneurs’ Law

At the end of January 2018 Sejm, the lower chamber of the Polish Parliament, enacted a package of five statutory acts: the Act on the Central Register and Information on Economic Activity and the Information Unit for Entrepreneurs,   the Act on the Attorney of Small and Medium Enterprises, the Act on the Terms on which Foreign Entrepreneurs and Other Foreign Persons May Participate in Economic Trade in the Territory of the Republic of Poland, the so called Entrepreneurs’ Law, and amendments to the Act on the National Court Register.
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