European Union Danske Bank Technical Update (ECJ C-812/19) 28 March 2021184 views1 min read Source Constable See also ECJ case C-812/19 (Danske Bank) – Judgment – Head Office part of VAT group & its Branch are separate taxable persons ECJ (European Court of Justice) Taxable person VAT group Parliament agrees to new EU export rules on dual use items ECJ C-98/21 (Finanzamt R) – Questions – Input VAT recovery by holding for free services to subsidiaries that perform mostly VAT exempt activities
