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Supply between VAT group and branch, new referral to ECJ from Sweden

The Swedish Supreme Administrative court (SAC) today 30th October announced its decision to request a preliminary ruling from the Court of Justice of the European Union (EUCJ) regarding the VAT treatment of supplies from an overseas head office to its branch in Sweden, where the overseas head office only is a member of a VAT group.

Source: KPMG and Swedish docs here

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