September 18
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Dolores Utrilla
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23rd January 2020
Internal Market Tax

Questions to CJEU on whether bank branches are ‘independent taxable persons’ for VAT purposes

On Monday 19 January the Official Journal published the request for a preliminary ruling made by the Supreme Administrative Court of Sweden (Högsta förvaltningsdomstolen) on 4 November 2019. The request stems from a case where the parties were the Swedish branch of Danske Bank and the Swedish Tax Agency, and has implications for taxation and internal market law.

The referring Court asks the following question, which concerns the interpretation of VAT Directive 2006/112:

‘Does a Swedish branch of a bank established in another Member State constitute an independent taxable person where the principal establishment supplies services to the branch and imputes the costs thereof to the branch, if the principal establishment is part of a VAT group in the other Member State, while the Swedish branch is not a member of any Swedish VAT group?’

The full text of the request is available here.

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