The Resource Scanning the scope of Skandia

Scanning the scope of Skandia

Label
Scanning the scope of Skandia
Title
Scanning the scope of Skandia
Creator
Subject
Language
eng
Summary
In this article the authors explore a number of questions around the impact of the recent decision of the European Court of Justice 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
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 26 (2015),
http://library.link/vocab/creatorName
  • Cornielje, S.B
  • Bondarev, I
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • ECJ case law
  • VAT group
  • branch
  • third countries (EU)
Label
Scanning the scope of Skandia
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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