VAT news - November 2015

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Court of Justice of the European Union – AG Opinion on cross-border transactions involving VAT Groups with overseas members

Ryan Bevan 29 November 2015 No comments

  This case (Skandia America Corporation USA C-7/13) concerns the VAT treatment of supplies of software services purchased by a US parent company that were used by its Swedish branch, which was a member of a Swedish VAT Group, to make supplies within the Swedish Group. The Advocate General recently opined that the services supplied…