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DANSKE-BANK
Using the Principal VAT Directive after Brexit
Adam Parry
Rupert Shiers
Rupert Shiers and Adam Parry (Hogan Lovells) evaluate the scope of the
new statutory gateway in the European Union (Withdrawal) Act 2018.
Danske Bank upholds ‘reverse Skandia’: is EU VAT grouping a poisoned chalice?
Philippe Gamito
Mark Agnew
Mark Agnew and Philippe Gamito (Baker McKenzie) examine the
continuing viability of VAT groups in the light of a recent CJEU decision.
VAT groups: ‘reverse Skandia’ for intra-entity supplies?
Philippe Gamito
Mark Agnew
The Swedish Supreme Court’s recent referral of
Danske Bank
to the CJEU reopens the
Skandia
debate on how the VAT grouping rules should apply in complex cross-border scenarios across the EU, as Mark Agnew and Philippe Gamito (Baker McKenzie) explain.
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