Polish VAT warehousing ruling
- 31 July 2013 | Richard Asquith
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