Abstract

Commented judgement of the Supreme Administrative Court constitutes distinct treatment of transactions depending on shipping goods by foreign consigners to Polish consigners within consignment shop. Th e administrative court found that fi rstly there is an intra-community relocation of goods by a consigner and then shipment of goods. Until now tax authorities presented consistent standpoint regarding the existence of one action taxed with VAT, namely intra-community acquisition of goods by a Polish consigner . Th e comment stressed those aspects of the judgement which raise doubts and pointed out problems that were worth considering by the administrative court, and which were ignored. Moreover, it was pointed out that there are tax eff ects in goods and services tax for EU contractors who conclude a consignment shop deal.