CJEU’s Danske Bank judgment on VAT grouping will impact EU reforms

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CJEU’s Danske Bank judgment on VAT grouping will impact EU reforms

Alice Jones
March 12 2021
The CJEU judgment could result in unforeseen costs for MNEs in a similar position to Danske Bank

The Court of Justice of the European Union (CJEU) has ruled that the Swedish branch of the Danish bank Danske is a separate taxable entity for VAT purposes. The case will influence proposed EU reforms and EU countries with opposing rules.

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Topics

NewsIndirect TaxEuropean UnionTax DisputesJurisdictions
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Alice Jones
Commercial Editor ITR
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Alice is an editor of commercial content across Euromoney brands including International Tax Review (ITR), Managing IP (MIP), and International Financial Law Review (IFLR). She joined the commercial team in March 2022 after working as a journalist for ITR.
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