Headquarters / branch relations – Interactions with the VAT group concept. Council of State applies the “Skandia” jurisprudence

On the basis of the CJEU’s “Skandia” (CJEU, Skandia ) case law, the Council of State confirms the status of separate taxable person of a branch vis-à-vis its head office when, in its country of establishment, it belongs to a VAT group.

Source

• Legifrance
• PWC Avocats (in French)
• Deloitte

See also ECJ case C-7/13 (Skandia) – Judgment – Supply of services between head office and branch part of VAT group constitutes a taxable transaction