The Resource Skandia America Corporation USA, Filial Sverige v Skatteverket : VAT grouping and intra entity supplies

Skandia America Corporation USA, Filial Sverige v Skatteverket : VAT grouping and intra entity supplies

Label
Skandia America Corporation USA, Filial Sverige v Skatteverket : VAT grouping and intra entity supplies
Title
Skandia America Corporation USA, Filial Sverige v Skatteverket : VAT grouping and intra entity supplies
Creator
Subject
Language
eng
Summary
This case note discusses the European Court of Justice (ECJ case) on Skandia. Skandia is a company incorporated in Delaware USA (Skandia). It had a branch in Sweden (Skandia Branch). The group supplied insurance. Skandia assumed the global procurement function of the group for IT services. It redistributed those services to various companies and branches including Skandia Branch. Skandia Branch was a member of the Swedish Skandia VAT Group. The role of Skandia Branch was to on-supply, with certain modifications, the IT services from Skandia to other members of the group, some of whom were in the Swedish Skandia VAT Group. The Swedish tax authorities assessed Skandia Branch to tax, Skandia Branch appealed. One of the features of this case was the Swedish rules for VAT groups. This case note examines the facts of the case, the opinion of the Advocate General and the judgment of the ECJ
Citation source
In: British tax review. - London. - (2015),
http://library.link/vocab/creatorName
Stratton, R
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • ECJ case law
  • reverse charge mechanism
  • supply (VAT)
  • VAT group
  • third countries (EU)
Label
Skandia America Corporation USA, Filial Sverige v Skatteverket : VAT grouping and intra entity supplies
Instantiates
Publication
Label
Skandia America Corporation USA, Filial Sverige v Skatteverket : VAT grouping and intra entity supplies
Publication

Library Locations

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