Amazon online trading platformNon-transactional transfer of own goodsNon-transactional transfer of own goods between warehouses of the Amazon online trading platform located in different European countries. Warsaw, June 3, 2023
June 20, 2023
The taxpayer’s dispute with the tax authorities centered around determining whether the ICS rate should be applied to the movement of own goods from the online platform’s warehouses in Poland to other EU countries. Specifically, the disagreement focused on whether the platform’s reports adequately documented the movement of goods to other countries.
