Tag: judgement

AG opinion in the Boehringer ECJ case

Michaela Merz1 Comment

Please find below an update on the currently published Advocate General (AG) opinion in the Boehringer ECJ case (C-462/16) and its potential implications:

First of all, it should be noted that even though the AG’s opinion provide a good insight in the potential direction where the final judgement might go, it should be not taken for granted that the judgement will fully apply the same principles and will came to the same conclusion. Read More »

Poland: permanent place of business on the example of toll manufacturing arrangement

Michaela MerzLeave a comment

In brief

According to a recent judgement from Polish Supreme Administrative Court (NSA) dated 15 February 2017, the term “permanent place of business” has been defined, on the example of toll manufacturing arrangement between Polish and Swiss companies, together with the VAT taxation obligations.

The Swiss company requested interpretation, regarding the transactions` treatment of tax on goods and services. Read More »