VAT treatment of intra-group services; possible implications of CJEU judgment

It is unclear whether the CJEU judgment (Danske Bank A/S v. Skatteverket, case no. C-812/19 (11 March 2021)) would apply in cases when the head office belongs to a Spanish VAT group, given the peculiarities of the Spanish VAT grouping regime.

Source: KPMG

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