Recent VAT developments that matter, examined by Bryn Reynolds and Gary Barnett (Simmons & Simmons).
Skandia principle extended
In Danske Bank A/S v Skatteverket (Case C‑812/19) the CJEU has held that the principle established in the Skandia case (Case C‑7/13) applies equally to a situation involving a principal establishment which is part of a VAT group and its non-VAT grouped branch established in a different member state.
The Skandia case concerned supplies of services between a separately VAT grouped fixed establishment and the company of which it formed part. The CJEU held that in that scenario the well-known principle from FCE Bank (Case C‑210/04) that an intra-entity transaction does not give rise to a supply does not apply and there is no disregard for a transaction between a head office and its...
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Recent VAT developments that matter, examined by Bryn Reynolds and Gary Barnett (Simmons & Simmons).
Skandia principle extended
In Danske Bank A/S v Skatteverket (Case C‑812/19) the CJEU has held that the principle established in the Skandia case (Case C‑7/13) applies equally to a situation involving a principal establishment which is part of a VAT group and its non-VAT grouped branch established in a different member state.
The Skandia case concerned supplies of services between a separately VAT grouped fixed establishment and the company of which it formed part. The CJEU held that in that scenario the well-known principle from FCE Bank (Case C‑210/04) that an intra-entity transaction does not give rise to a supply does not apply and there is no disregard for a transaction between a head office and its...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
