Storage services – the ground-breaking decision of Court of Justice of the European UnionTags: storage services Categories: NEWS & Events, RSS
When the storage of goods is a main service, the whole comprehensive storage services (which includes, amongst others: receiving the given goods, packing, delivering, loading and unloading) should be taxed in the country where the warehouse is located. But under the condition: the customer should be granted the right to use the whole or part of the warehouse.
Most frequently the customer does not have guaranteed such a right. At that situation the Polish company that owns the warehouse only issues the so called NP invoice indicating that the transaction is not a subject to taxation in Poland.
The above was a ruling of Court of Justice of the European Union that decided on June 27th 2013 in the case of storage services. The conclusion is beneficial to polish taxpayers .