European Union ECJ C -7/13 – Skandia – VAT liability regarding Head Office to branch supplies where the branch is a member of a VAT group – implementation in Ireland | Michaela Merz 06 November 201434 views1 min read ECJ C -7/13 – Skandia – VAT liability regarding Head Office to branch supplies where the branch is a member of a VAT group – implementation in Ireland | Michaela Merz. ECJ (European Court of Justice) / General Court VAT recovery and pension fund management Vital changes in VAT deduction rules for holding companies