The CFE ECJ Task Force has issued an Opinion Statement following the 2021 ruling in the case of Danske Bank A/S, Danmark, Sverige Filial v Skatteverket (C-812-19). That case held that, for VAT purposes, the principal establishment of a company, situated in a Member State and forming part of a VAT group formed on the basis of Article 11, and the branch of that company, established in another Member State, must be regarded as separate taxable persons where that principal establishment provides that branch with services and imputes the costs thereof to the branch.
The Opinion Statement FC 3/2023 concludes that “there would be considerable merit in developing the idea of EU wide VAT groupings”.
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Value Added Tax, written by Ciaran McGee MA (Oxon), FCA, CTA, is an extensive volume (over 1,000 pages), written primarily for non-VAT specialist accountants and tax advisers.
