Judgment_paragraph 64 · Welmory sp. z o.o. v Dyrektor Izby Skarbowej w Gdańsku (C-605/12)

64The fact that the economic activities of the two companies, which are linked by a cooperation agreement, form an economic whole and that their results are of benefit essentially to consumers in Poland is not material for determining whether the Cypriot company possesses a fixed establishment in Poland. As has been rightly pointed out by the Polish company, the Cypriot Government and the European Commission, the services supplied by the Polish company to the Cypriot company must be distinguished from those supplied by the Cypriot company to consumers in Poland. They are distinct supplies of services which are subject to different schemes of VAT.