EU Survey (from 2015) on ECJ Cases Skandia and Welmory

The survey dates from Nov 2015 and may not be up-to-date. Due to the current uncertainty in the marketplace regarding the impact of the Skandia ruling, we conducted a survey among the EU Member States to ascertain the differences in implication and interpretation across the EU.

Source Deloitte

See also

• ECJ case C-7/13 (Skandia) – Supply of services between head office and branch part of VAT group constitutes a taxable transaction
• ECJ C-605/12 (Welmory) – Fixed establishment: sufficient degree of sustainability and a suitable structure to be able to purchase services