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Valentina R., lawyer
EN
2013/C 79/15
Language of the case: Polish
Appellant: Welmory Sp. z o.o.
Respondent: Dyrektor Izby Skarbowej w Gdańsku
For the purposes of the taxation of services supplied by company A, which is established in Poland, to company B, which is established in another Member State of the European Union, in circumstances where company B carries out its economic activity by making use of company A’s infrastructure, is the fixed establishment within the meaning of Article 44 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax situated in the place in which company A is established?
Language of the case: Polish
(1) OJ 2006 L 347, p. 1.