Minister Finansów v RR Donnelley Global Turnkey Solutions Poland sp zoo

In the Polish case of Minister Finansów v RR Donnelley Global Turnkey Solutions Poland sp zoo (CJEU Case C-155/12) a Polish company (P) provided services for the storage of goods to undertakings established in other Member States of the European Union and in non-member States. Those services included admitting the goods to a warehouse placing the goods on storage shelves storing the goods packaging the goods for the customer issuing the goods unloading and loading. The Polish tax authority issued a ruling that where the warehouse was in Poland the place of supply was in Poland and VAT was chargeable accordingly. P appealed contending that its supplies should be treated as taking place where its customer was established. The case was referred to the CJEU for a ruling on the interpretation of art 47 of Directive 2006/112/EC. The CJEU...