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Legal News

Can a branch be a member of a VAT group?

Published on: 01 October 2014

Table of contents

  • Original news
  • What did the CJEU decide?
  • On what basis did it refuse to follow the Opinion of the AG?
  • What types of business/industry sectors are likely to be affected?
  • Do you think businesses will consider restructuring their cross-border business structures to avoid additional VAT charges as a result of the decision?

Article summary

Tax analysis: What’s next for VAT groups following the recent Skandia decision from the Court of Justice of the European Union (CJEU)? Stephen Coleclough, tax consultant at Mishcon de Reya, considers the impact the ruling will have on businesses.

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