The British tax authorities (HMRC) have provided clarity about the scope of application of the Court of Justice judgment in the case Skandia America Corporation (Skandia). An HRMC policy paper states that transactions between head offices and fixed establishments included in a VAT group will basically not be subject to VAT. The Dutch Ministry of Finance has stated to take a similar position. It will adapt the current Dutch policy in this respect.
via Court of Justice judgment Skandia | Deloitte.
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