Abstract

The European Court of Justice has recently issued (May 7th 2020) a long-waited judgement in Polish case of Dong Yang Electronics.

The judgement refers to the fixed establishment for VAT purposes which in Poland there is still a vital discussion on.

Author analyses the verdict of the ECJ in the context of its possible consequences for the Polish practice while determining as to ­whether the non-Polish entity has a fixed establishment in Poland which may have an impact on the place of taxation for VAT of services provided.