The Court of Justice of the European Union (CJEU) held that services provided by a Danish head office to its fixed establishment in Sweden were subject to Swedish value added tax (VAT) because the Danish head office was part of a VAT group in Denmark.
The case is: Danske Bank A/S v. Skatteverket, case no. C-812/19 (11 March 2021)
Source: KPMG
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