European UnionSweden CJEU holds ‘Reverse Skandia’ principles apply (ECJ C-812/19 Danske Bank) 16 March 2021159 views1 min read Source EY 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 Customs: EU amends agreements with Switzerland and Norway to enable them to join ICS2 ECJ confirms its case law and perspective on the concept of import VAT (ECJ C-7/20)