Corpus ID: 168510518

From Skandia to Larentia : National Jurisdiction to Deviate from the VAT Directive

@article{Bomer2016FromST,
  title={From Skandia to Larentia : National Jurisdiction to Deviate from the VAT Directive},
  author={A. Bomer},
  journal={Intertax},
  year={2016},
  volume={44},
  pages={657-665}
}
In the Skandia case the European Court of Justice has decided that, despite Skandia being one legal entity, there are taxable transactions between a head office in the United States and a fixed establishment that is part of a Vat group in Sweden. Those Member States which have implemented the Vat grouping in national law have done so using their individual methodology. This decision raises the question of whether a Member State can deviate from the Value Added Tax (VAT) Directive in its… Expand
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