The Resource The interaction between head office, branch and VAT grouping : new challenges ahead for the European Union

The interaction between head office, branch and VAT grouping : new challenges ahead for the European Union

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The interaction between head office, branch and VAT grouping : new challenges ahead for the European Union
Title
The interaction between head office, branch and VAT grouping : new challenges ahead for the European Union
Creator
Subject
Language
eng
Summary
In this article, the authors discuss how the boundaries of the VAT taxable status are set for a head office and a branch in a cross-border situation. The first question that the authors address is whether it is conceivable that, under certain circumstances, a branch could qualify as an independent taxable person for VAT purposes, despite the fact that it forms a legal entity with the head office. Although the FCE Bank case appears clear cut and widely accepted within the European Union, some more concealed case law on this matter may lead to different insights. The subsequent question that the authors consider is whether the relationship between a head office and branch changes if one of them is part of a VAT group. In this respect, the Skandia decision of the European Court of Justice (ECJ), including the recent developments surrounding this judgment, such as the VAT Committee's Working Paper No. 845 is discussed. As a corollary to these topics, the authors zoom in on the VAT treatment of international cost recharges between a head office and branch, thereby also briefly discussing the OECD's recently published International VAT/GST Guidelines
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 26 (2015),
http://library.link/vocab/creatorName
  • Abdoelkariem, R
  • Prinsen, F
Geographic coverage
  • European Union
  • International
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • taxable person
  • VAT group
  • branch
  • head office
  • ECJ case law
Label
The interaction between head office, branch and VAT grouping : new challenges ahead for the European Union
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Publication
Label
The interaction between head office, branch and VAT grouping : new challenges ahead for the European Union
Publication

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