State of play in respect of the Skandia America Corporation case
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The work State of play in respect of the Skandia America Corporation case represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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State of play in respect of the Skandia America Corporation case
Resource Information
The work State of play in respect of the Skandia America Corporation case represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- State of play in respect of the Skandia America Corporation case
- 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
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
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