VAT group : VAT on services provided by head-office to fixed establishment / branch
The CJEU confirmed the application of the reverse-Skandia principle: a branch is a separate VAT taxable person from its head-office when the head-office is a member of a VAT group in another EU Member State (CJEU, C-812/19, 11 March 2021). This approach was already applied in Belgium. However, some EU Member States were not recognizing
Skandia case: upcoming law formally confirms position of Belgian VAT authorities
Belgium has taken steps to respond to the outcome of the Skandia America Corp court case (C-7/13 of 17 September 2014). Indeed, the Belgian cabinet council has recently approved a draft proposal of law of the Belgian Minister of Finance (Johan Van Overtveldt), whereby all international transactions between a head office and a branch are subject
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
VAT group: head office/branch transactions – Skandia CJEU case
On 17 September 2014, the Court of Justice of the European Union (CJEU) rendered its decision in Skandia America Corporation (case C-7/13) regarding the question whether transactions between a head office and its branch are vat’able if the branch is part of a VAT group. The Court gave a short and clear-cut answer. A VAT
