Sweden’s Supreme Administrative Court requests preliminary ruling from CJEU on “reverse-Skandia situation” where a head office in Denmark supplies services to its Swedish branch.
The Swedish Supreme Administrative Court mentions in its press release that based on CJEU case law, a branch which is part of a VAT group is considered as a separate taxable person when acquiring services from its head office. However, the referred question has never been directly interpreted by the CJEU.
Source EY
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