The CJEU confirmed the application of the reverse-Skandia principle: a branch is a separate VAT taxable person from its head-office when the head-office is a member of a VAT group in another EU Member State (CJEU, C-812/19, 11 March 2021).
This approach was already applied in Belgium. However, some EU Member States were not recognizing reverse-Skandia. Therefore, it is recommendable to check the implications as some transaction may become VAT taxable.
Source PwC
Latest Posts in "European Union"
- Agenda of the ECJ/General Court VAT cases -8 Judgments, 1 AG Opinion and 1 Hearing till March 12, 2026
- General Court VAT Case: T-880/25 (Czechanowicz Ekologia i Zielen) – Questions – Invoice‑Level Data Requirements in EU VAT Refunds
- General Court VAT case T-851/25 (Roenes) – Questions – Transfer of a Totality of Assets: Economic Continuity vs. Supplier Intention
- Business Leaders Call on EU to Modernize Customs Union and Revive Türkiye Membership Talks
- EU VAT Compliance Gap Hits €128 Billion in 2023, Driven by Six Major Economies
