VAT Expert Group presented its Working Paper on the ECJ Skandia case to the VAT Committee in September 2015

Some more background information on the ECJ Case C-7/13 (Skandia) related to the Supply of services between head office and branch part of VAT group constitutes a taxable transaction. This is in preparation of the decision of the ECJ will be issued on March 11, 2021 in the case C-812/19 (Danske Bank) on the Cross border VAT group (reverse Skandia situation).

Source

• VAT Committee – WP #879 incl WP #47 of the VAT Expert Group