The Resource Kompleksowa obsluga boduwnictwa sp z oo v Swedish Tax Agency HFD 2019 ref 36

Kompleksowa obsluga boduwnictwa sp z oo v Swedish Tax Agency HFD 2019 ref 36

Label
Kompleksowa obsluga boduwnictwa sp z oo v Swedish Tax Agency HFD 2019 ref 36
Title
Kompleksowa obsluga boduwnictwa sp z oo v Swedish Tax Agency HFD 2019 ref 36
Contributor
Subject
Language
eng
Summary
Judgment by the Swedish Supreme Administrative Court, decision date 28 June 2019. From August to October 2014, the taxpayer (a Polish company) was engaged in work on the bottom plate of an ethane tank. Once finished, the taxpayer left the site and removed its equipment. The walls of the tank were built by another company. The taxpayer was then invited to quote for work on the roof dome. Its quote was accepted and it performed the work from February to October 2015. The Swedish Tax Agency assessed the taxpayer for tax on the basis that it had been engaged in construction work in Sweden for over one year and was therefore deemed to have been carrying on business through a permanent establishment (art 5(3) of the Swedish-Polish double taxation agreement). An advance ruling was sought from the Board for Advance Tax Rulings as to whether the taxpayer was to be regarded as having had a permanent establishment in Sweden. The Board held that the taxpayer had been engaged on two separate assignments. The matter was appealed to the Supreme Administrative Court, which upheld the Board for Advance Tax Rulings' advance ruling. This is a nice illustration of the 12-month construction site PE rule, and the use of the OECD Commentaries
Citation source
In: International tax law reports. - London. - Vol. 22 (2020), part 4 ; p. 419-434
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/relatedWorkOrContributorName
Baker, P
http://library.link/vocab/subjectName
  • PE
  • construction project
  • tax treaty
  • advance tax ruling
  • case law
  • treaty interpretation
Label
Kompleksowa obsluga boduwnictwa sp z oo v Swedish Tax Agency HFD 2019 ref 36
Instantiates
Publication
Label
Kompleksowa obsluga boduwnictwa sp z oo v Swedish Tax Agency HFD 2019 ref 36
Publication

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