VATupdate

Branch that acquires services from the main establishment that is part of a foreign VAT group

The Supreme Administrative Court, which requested the preliminary ruling from the European Court of Justice in case C-812/19 Danske Bank, thus found that the Swedish branch as acquirer of the services is liable to tax provided that other conditions for tax liability are met (HFD 2021-06-24, case no. 6695-18).

Source: skatteverket.se

Sponsors:

Advertisements:

* click here if you have interesting news to share *