The latest guidelines issued by the EU VAT Committee address the treatment of VAT groups by multinational businesses in light of Working Paper 1025 (which set out the Commission’s analysis of the CJEU judgment in Danske Bank). Almost unanimously (i.e. with the agreement of all but 1, 2 or 3 EU Member States) the committee considered that VAT groups should be ‘local establishment’ only and not include the whole legal entity of a VAT group member.
Source Deloitte
See also WP 1025 – Commission – Case Danske Bank – Principal establishment
