Kronospan Mielec Case (C-222/09) Rules on VAT taxation for engineers’ services

MDDP handled the first “Polish” case before the Court of Justice of the European Union, concerning the interpretation of the provisions of Community law, the effects of which crossed the Polish borders for the first time and covered equally the territory of all Member States. The ruling of the Court clarified the concept of “engineering services” in the context of research and development services overlapping them and stated that „the provision of services consisting in the performance of research and development in environmental protection and engineering by engineers having an enterprise in one of the Member States as ordered and for the benefit of a service recipient based in another Member State should be qualified as ‘engineering services’ within the meaning of the Sixth VAT Directive”.

On the MDDP side, the case was handled by Tomasz Michalik and Monika Dziedzic.