In Inter-Mark Group sp. z o.o. sp. komandytowa v Minister Finansów (ECJ Case C-530/09) a Polish company supplied temporary stands for clients who wished to advertise their services at fairs and exhibitions.
Many of its clients were established outside Poland.
The Polish tax authority issued a ruling that the company’s services should be treated as taking place where they were physically performed.
The company appealed contending that it was supplying advertising services within Article 56(1)(b) of Directive 2006/112/EC.
The case was referred to the ECJ which found in favour of the company holding that ‘a supply of services consisting of the design temporary provision and where necessary the transportation and assembly of a fair or exhibition stand for clients presenting their goods or services at fairs and exhibitions’ was within Article 56(1)(b) ‘where that stand is...
