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Provision of services by a head office to a foreign branch is VAT taxable

The Court of Justice of the European Union (CJEU) recently ruled in the Danske Bank case (no. C-812/19) that services which a principal establishment (head office) provides to a branch (fixed establishment) in another EU Member State, are VAT taxable if the head office belongs to a VAT group. In this article, we will discuss the case and its practical relevance.

Source: bakertilly.nl

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