European Union ECJ rules that the VAT Directive precludes national rules prohibiting a partnership from VAT grouping 21 April 2021
European Union ECJ paves the way for broader application of VAT-group incl. impact Benelux (C-868/19) 17 April 2021
United Kingdom No VAT on transactions rendered while a VAT group, but invoiced/paid after the supplier left the VAT group (FTT) 15 April 2021
European UnionGermany ECJ C-868/19 (M-GmbH) – Decision – Members of a partnership and the head entity can form a VAT group 15 April 2021
Poland Polish Supreme Court confirms findings of CJEU Danske Bank case are applicable to VAT settlements of Polish branches 08 April 2021
European Union VAT group : VAT on services provided by head-office to fixed establishment / branch 21 March 2021
European Union Transactions between head office and fixed establishment VAT taxable due to the presence of a VAT group 20 March 2021
European Union Provision of services by a head office to a foreign branch is VAT taxable 18 March 2021
European UnionSweden CJEU holds ‘Reverse Skandia’ principles apply (ECJ C-812/19 Danske Bank) 16 March 2021
European Union CJEU confirms VAT on intraentity supplies across EU member states if VAT group exists 15 March 2021
European Union VAT on services provided by head office to fixed establishment involving VAT group 13 March 2021
BelgiumEuropean UnionLuxembourgNetherlands ECJ Danske Bank – Services between head office and branch attract VAT 12 March 2021
European Union Roadtrip through ECJ Cases – Supplies of services between Head Office and its Branch, whereby one of the parties is part of a VAT Group 11 March 2021
European UnionSweden ECJ case C-812/19 (Danske Bank) – Judgment – Head Office part of VAT group & its Branch are separate taxable persons 11 March 2021
European Union VAT Expert Group presented its Working Paper on the ECJ Skandia case to the VAT Committee in September 2015 10 March 2021
United Kingdom HMRC Policy paper Revenue and Customs Brief 23 (2015): VAT grouping rules and the Skandia judgment 09 March 2021