As expected, the decision has been aligned with the ruling of the Court of Justice of 11 March 2021, C-812/19 (Danske Bank). For example, services between a head office and a permanent establishment fall within the scope of VAT from the date of entry into force if one of the two establishments is part of a fiscal unity in a Member State of the European Union. If both branches are not part of a fiscal unity, the “old” principle of the ECJ FCE Bank will continue to apply and services between the various branches will fall outside the scope of VAT.
Source Deloitte
See also
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