Sweden – CJEU judgment; VAT on services provided to group- | KPMG | GLOBAL.
September 22: The Court of Justice of the European Union (CJEU), in a judgment in a case on referral from Sweden, held that services provided by a head office to a fixed establishment that is part of a value added tax (VAT) group are subject to VAT. Also, the CJEU concluded that the amount of VAT due must be paid by the VAT group as purchaser of the services. Skandia America Corporation, C-7/13 (17 September 2014)
Read a September 2014 report (Swedish) prepared by the KPMG member firm in Sweden.
KPMG observation
The judgment of the CJEU in the Skandia America case is not in line with the tax practices of several EU Member States.
Read a September 2014 report prepared by the KPMG member firm in the Netherlands.
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