Reference for a preliminary ruling – Common system of value added tax – Directive 2006/112/EC – VAT group – Internal invoicing for services supplied by a main company with its seat in a third country to its branch belonging to a VAT group within a Member State – Whether services supplied are taxable
[2014] EUECJ C-7/13 – J, C-7/13, [2015] STC 1163, ECLI:EU:C:2014:2225
Bailii
England and Wales
Citing:
Opinion – Skandia America Corporation (Advocate General’s Opinion) ECJ 8-May-2014
ECJ Opinion – Common system of value added tax – VAT Grouping – Internal Billing for services provided by a company with its main office in a third country to its branch belonging to a group VAT in a Member State . .
Cited by:
Cited – Revenue and Customs v Taylor Clark Leisure Plc SC 11-Jul-2018
Several companies within a group paid VAT. Later the basis of charge to output VAT was revised, and a reclaim became due, but the VAT group had been dissolved. Could the appellant, former lead within the group now make the reclaim.
Held: . .
Lists of cited by and citing cases may be incomplete.
Updated: 31 July 2021; Ref: scu.666307