New Rules for Head Office to Branch Scenarios – Comments on the Skandia Case

Journal
Courjon, O.
European Union; Sweden
International VAT Monitor 2015 (Volume 26), No. 1
FormatPDF
EUR
40
| USD
45
(VAT excl.)

The author comments on the ECJ decision in the Skandia case. She analyses the impact of this recent decision in relation to supplies of services between head office and branches, and the ramifications of this case, particularly in countries that recognize VAT grouping.