In November 2019, the Swedish Supreme Court (“SSC”) made a referral to the Court of Justice of the European Union (“CJEU”) in the Danske Bank case (C-812/19). In essence, the question asked to the CJEU is whether the Swedish branch of Danske Bank head-office in Denmark should be regarded as a separate taxable person from its Danish head-office because of the fact that the latter is member of a VAT group in Denmark. If the answer is positive, the Swedish branch will have to pay VAT on the IT services it purchases from its head-office, which are currently ignored for VAT purposes under FCE Bank.
Source: BakerMcKenzie
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