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  • 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...