The Swedish supreme administrative court on 30 October 2019 announced it is requesting a preliminary ruling from the Court of Justice of the European Union (CJEU) regarding the value added tax (VAT) treatment of supplies from an overseas head office to its branch in Sweden, in a situation when the overseas head office is a member of a VAT group but the Swedish branch is not a member of the VAT group.
The question to be asked to EUCJ is basically saying “should a Swedish branch (not member of a Swedish VAT group) be deemed a taxable person, when its overseas head office, being a member of a VAT group in another EU Member State, supplies services and allocates costs for these services to the branch”.
Source: KPMG
Latest Posts in "Sweden"
- Reassessment Statement on Tax Base for Staff Meals in Restaurants No Longer Applies
- Clarification: Who Qualifies as a Transport Operator According to the Swedish Tax Agency
- Taxation of Criminal Activities: Income and VAT Implications for Individuals under Swedish Law
- Sweden Clarifies Input VAT Apportionment Rules for Mixed Activities in New Guidance
- Sweden Clarifies Input VAT Apportionment Rules for Mixed Activities in New Tax Agency Statement
