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Regional Administrative Court in Wrocław asks CJEU about fixed establishment


The notion of fixed establishment (hereinafter: FE) is of key significance among others from the perspective of proper determination of a place of supply of services for the purpose of VAT. Because of quite enigmatic definition of this term, all the time new disputes are arising in this regard between taxable persons and tax authorities, which more and more often attribute FE in Poland to foreign entities.

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What is more important: the invoice contents or the actual subject matter of the transaction?

Can formal errors – like for example a mistake in the name of purchased goods or service – cause the lack of right to deduct the input VAT? According to tax authorities, by all means yes. The Court of Justice of the European Union will decide soon whether this is right.
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Obligation to prepare transfer pricing documentation for companies established following the transformation – answer to a parliamentary question

In response to a parliamentary question, on 25 May 2018 the Ministry of Finance gave answers to two questions, very important form the perspective of transfer pricing issues: “Are the taxpayers enumerated in Article 9a paragraph 1c items 2 and 3 of the Corporate Income Tax Act obligated to prepare transfer pricing documentation for the first tax year?” and “How should the taxpayers described above determine the limit referred to in Article 9a paragraph 1 item 1 of the Corporate Income Tax Act?”.
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