Sweden’s Supreme Administrative Court requests preliminary ruling from CJEU on “reverse-Skandia situation” where a head office in Denmark supplies services to its Swedish branch.
The Swedish Supreme Administrative Court mentions in its press release that based on CJEU case law, a branch which is part of a VAT group is considered as a separate taxable person when acquiring services from its head office. However, the referred question has never been directly interpreted by the CJEU.
Source EY
Latest Posts in "European Union"
- Blog: Four tax points, one invoice: how C-167/26 RX challenges well-accepted business processes
- EU Customs Reform: Data Hub, Trusted Traders and New Import Models
- Flashback on ECJ Cases C-409/98 (Mirror Group) – Tenant inducements are not exempt property letting
- Roadtrip through ECJ Cases – Focus on Place of Supply of Intra-Community Acquisitions – ”Triangulation” (Art. 42)
- Flashback on ECJ Cases C-415/98 (Bakcsi) – Asset allocation determines VAT treatment of a later sale
