The British tax authorities (HMRC) have provided clarity about the scope of application of the Court of Justice judgment in the case Skandia America Corporation (Skandia). An HRMC policy paper states that transactions between head offices and fixed establishments included in a VAT group will basically not be subject to VAT. The Dutch Ministry of Finance has stated to take a similar position. It will adapt the current Dutch policy in this respect.
via Court of Justice judgment Skandia | Deloitte.
Latest Posts in "European Union"
- VAT Treatment of Social Media Influencers in the EU: Directive Rules, ECJ Guidance & National Practices
- EU’s ViDA in Motion: How EU Member States Are Preparing for implementing Digital Reporting Requirements (DRR)
- EU Court Rules Triangulation VAT Simplification Inapplicable to Multi-Party Drop Shipments Involving Fraud
- EU Commission Seeks Feedback on Revising E-Invoicing Rules for Public Procurement
- CBAM from 2026: New TARIC Codes Mandatory for Import – No Correct Coding, No Import Approval
