| Ministry of Finance’s position on impact of Skandia judgment for the Dutch practice | |
| On February 10, 2015 the Ministry of Finance informally announced the position taken by the Netherlands on the application of the Skandia judgment (C-7/13). According to the Ministry of Finance, the Skandia judgment does not apply in the Netherlands. This is the case for both a Dutch head office that is part of a Dutch VAT group and a Dutch fixed establishment that is part of a Dutch VAT group. The Netherlands has informed the European Commission about its position. | |
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