ECJ: Services between head office and foreign branch may be ...
The ECJ held that services by an EU head office, who is part of a VAT group, to its foreign branch are in general subject to VAT if the cost of such services are charged to the branch. For VAT purposes head office and its branch located in another Member State must be regarded as separate taxable persons.
Kategorien: From Europe
Schlagwörter: VAT group, Foreign branch, intracompany ...