In Welmory v Dyrektor Izby Skarbowej w Gdańsku (C-605/12) (16 October 2014) the CJEU found that no fixed establishment was likely to have been created.
Welmory a Cypriot company organises sales by auction on an online sales platform. It agreed with a Polish company to provide it with an internet auction site.
A customer would purchase a number of ‘bids’ from Welmory on the online sales site. Those bids would give the customer the right to take part in the sale of the goods offered for auction by the Polish company on that site and to make an offer to purchase one of the items. The source of the Polish company’s income was the selling price obtained in the online auctions and the remuneration received from Welmory corresponding to part of the proceeds of sale of the bids used by customers...
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In Welmory v Dyrektor Izby Skarbowej w Gdańsku (C-605/12) (16 October 2014) the CJEU found that no fixed establishment was likely to have been created.
Welmory a Cypriot company organises sales by auction on an online sales platform. It agreed with a Polish company to provide it with an internet auction site.
A customer would purchase a number of ‘bids’ from Welmory on the online sales site. Those bids would give the customer the right to take part in the sale of the goods offered for auction by the Polish company on that site and to make an offer to purchase one of the items. The source of the Polish company’s income was the selling price obtained in the online auctions and the remuneration received from Welmory corresponding to part of the proceeds of sale of the bids used by customers...
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