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Polish VAT warehousing ruling

  • Jul 30, 2013 | Richard Asquith

Polish VAT warehousing ruling

The European Court of Justice (ECJ), the highest court of appeal for EU Value Added Tax cases, has recently ruled that warehouse storage services are only a Polish VAT property service when whole/majority of the storage facility is made available to a single customer.

The case centred on whether the supply of storage services is connected to the supply of an immovable property.  The Court found in June 2013 that this was only the case where the whole property was being provided to the single customer.  Also, the warehouse use must constitute a key, fundamental part of the underlying service

VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.