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 Launches Next Phase of VAT Chain Modernization Effective May 1, 2026
- Belgium to Launch VAT Provision Account, Replacing Current System from May 2026
- Advocate General: VAT Exemption for Credit Management Applies Only to Current, Not Original, Lender
- Belgian VAT Chain Modernisation: New System and Rules Effective from 1 May 2026
- Key VAT Chain Changes from May 2026: New Accounts, Simplified Management, and Updated Refund Rules
