The survey dates from Nov 2015 and may not be up-to-date. Due to the current uncertainty in the marketplace regarding the impact of the Skandia ruling, we conducted a survey among the EU Member States to ascertain the differences in implication and interpretation across the EU.
Source Deloitte
See also
- ECJ case C-7/13 (Skandia) – Supply of services between head office and branch part of VAT group constitutes a taxable transaction
- ECJ C-605/12 (Welmory) – Fixed establishment: sufficient degree of sustainability and a suitable structure to be able to purchase services
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