Skandia – First application of case law in Spain

A Spanish court has just confirmed, for the first time, the application of Community “Skandia” case law in Spain.

The Tribunal Económico Administrativo Central (TEAC) ruled on the VAT regime applicable to services provided by the headquarters of a company located in another EU Member State at a Spanish branch forming part of ‘a TVA group in Spain. In its decision, TEAC applies Community “Skandia” case law ( CJEU, C-7/13, September 17, 2014 ).

Source: taj-strategie.fr

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