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On 12 June 2014 Polish Government accepted draft of new Act on simplifications in conducting business activity. Due to this project the taxpayers having AEO certificate will be entitled to reverse charge output and input VAT on its own import in VAT return. The draft of the law covers also option proposed by the Ministry...

C-605/12 The opinion of the Advocate General: own infrastructure is not necessary to have a fixed establishment On 15th May, 2014, the Advocate General, delivered his opinion to Case C-605/12 Welmory Sp. z o.o. v Dyrektor Izby Skarbowej in Gdańsk concerning the issue of a fixed establishment for VAT purposes. Welmory Sp. z o.o., the...