VAT: Belgian VAT authorities to comment Belgian impact of CJEU court case Skandia (C-7/13)
The Belgian VAT authorities recently published a new administrative decision on the impact of the CJEU court case Skandia America Corp (C-7/13, 17 September 2014) with regard to Belgian VAT legislation. Following the position of the CJEU, all head office/branch transactions are subject to VAT if the branch or the head office is part of
