pps@marosavat.com | +34 91 0602141

MarosaVAT EU VAT Services

VAT group as taxable person: Skandia case and Belgian law

principal / VAT group as taxable person: Skandia case and Belgian law

VAT group as taxable person: Skandia case and Belgian law

Disculpa, pero esta entrada está disponible sólo en Inglés Estadounidense. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.

Skandia case and VAT group treatment

Belgium has recently introduced the outcome of the Skandia case into its national VAT legislation. There are no significant variations from the ECJ position.

According to the ECJ (Case C-7/13), where a branch of a non-EU business is part of a VAT group into the EU and receives services from its Head Office, such services are subject to VAT in the country of the branch, hence considering the VAT group as a single taxable person. 

Based on the outcome of this case, other EU tax authorities will also need to review their laws and policies. Each will react differently and businesses will need to monitor these developments closely to ensure that they remain compliant in each Member State. 

More information on the Skandia case here