Disadvantages of equipment will be temporarily us in Germany and will be mov to Poland after the work is complet. Therefore it can be safely conclud that such a transaction does not bear the characteristics of an ITC transaction and does not have to be settl anywhere. Things get a bit more complicat when it comes to moving materials us to provide the service abroad from Poland. It will be crucial to determine whether the export of materials should be treat as an intra-Community supply of goods Intra-Community Supply of Goods – non-transactional Intra-Community Supply the export materials should.
Be consider Disadvantages of part of
A comprehensive supply of construction works and not a supply of goods. Opinions on this topic are divid. Tax authorities often take the view that the movement of materials should be settl as non-transactional ICT but entreprenrs have a different opinion. An example philippines photo editor here is the judgment of the Provincial Administrative Court in Gliwice. The entreprenr did not ree with the approach of the tax authority which in its interpretation conclud that when exporting goods we are dealing with non-transactional IDT. In the Applicant’s opinion the construction service is a comprehensive complex service and its scope includes everything including construction materials.
The court found that
There is no definition of the provision of comprehensive services in the Act therefore in such cases it will be appropriate to rely on the judgments of the Mailing Lead CJ as well as the case law of national courts. In the case in question the price for general construction services includ the total in one item the cost of the service itself and the costs of materials us to perform it transport costs and construction service costs.