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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Alice Jones

Commercial Editor ITR

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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