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  • VAT group as taxable person: Skandia case and Belgian law

    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. ...