Scanning the Scope of Skandia
Journal
Country
European Union; Sweden
Published Date
Issue
International VAT Monitor 2015 (Volume 26), No. 1
Document
In this article the authors explore a number of questions around the impact of the recent decision of the ECJ in Skandia. Their analysis focuses on the implementation of the VAT grouping arrangement in Sweden, the possibility of considering as a taxable transaction the charges between a main establishment and its branch, and if the impact of this case should be limited to situations where a main establishment is in a country outside the European Union.