European Union ECJ Skandia & Danske: Transactions between head office and permanent establishment taxable for VAT due to presence of a fiscal unity 17 March 202153 views1 min read Source RSM See also Roadtrip through ECJ Cases – Supplies of services between Head Office and its Branch, whereby one of the parties is part of a VAT Group ECJ (European Court of Justice) Taxable person Taxable transaction EU VAT and B2C E-Commerce, the rules will change July 1, 2021 – Chapter 6 – Extension of the OSS to distance sales of imported goods (Import scheme) Public consultation: EU taxpayers’ rights – simplified procedures for better tax compliance (direct/indirect tax)
