Operations between head office and branches: the French tax authorities comment on EU cases Skandia and Dansk bank

The French Tax Authorities (“FTA”) have just published comments clarifying their position with respect to recent case law governing the fate of flows between the branches (branch or head office) of a single legal entity, which are also members of a VAT group in the State in which they are established. The FTA considers international supplies of services between these branches (branch or head office) as taxable for VAT.

Source WTS

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