The Resource State of play in respect of the Skandia America Corporation case

State of play in respect of the Skandia America Corporation case

Label
State of play in respect of the Skandia America Corporation case
Title
State of play in respect of the Skandia America Corporation case
Creator
Subject
Language
eng
Summary
On 7 September 2014 the European Court of Justice delivered its landmark decision in the Skandia America Corporation case (C-7/13). The judgment deals with the Value Added Tax (VAT) treatment of services provided by a foreign head office to its fixed establishment, which is included in a VAT group. The case has a huge potential impact not only in the financial services sector, but in cross-border business in general. Now, almost two years after the decision was taken, the author reflects on the judgment, taking into account the views of various stakeholders. The different approaches of Member States will be outlined as well as the potential way forward
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 25 (2016), no. 4 ; p. 211-220
http://library.link/vocab/creatorName
Norden, G-J. van
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • VAT
  • services
  • VAT group
  • fixed establishment
  • retroactive effect
Label
State of play in respect of the Skandia America Corporation case
Instantiates
Publication
Label
State of play in respect of the Skandia America Corporation case
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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