In its ruling of 11 March (C-812/19), the European Court of Justice (ECJ) decided that services rendered by the Danish head office of the Danske Bank to its Swedish branch attract VAT. This was based on the fact that the Danish head office had joined a Danish VAT group. As a result of this decision intercompany cross-border services are inside the scope of VAT, if either the head office or the branch are a member of a VAT group. This may result in VAT leakage. This article discusses this ruling and its impact in practice.
Source: loyensloeff.com
Latest Posts in "Belgium"
- Belgium Extends GKS 2.0 Rollout for Hospitality; Retail Inclusion Decision Still Pending
- Belgium Faces EU Action for Failing to Implement Air Transport Temporary Storage System Under UCC
- EPPO Uncovers €11.3 Million Customs Fraud and Corruption at Port of Antwerp
- Over 20% of Belgian Businesses Not Registered with Mandatory Peppol Invoicing System
- 3 countries offering grace periods for e-invoicing mandates
