Essays about: "Skandia America"

Found 3 essays containing the words Skandia America.

  1. 1. Transactions between branch and head office and the right to deduct input VAT in cross-border scenarios

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Jose Suazo Pariona; [2021]
    Keywords : Branch; head office; and the concept of taxable person; The right to deduct of cross-border taxable persons; The uncertainty of the single and separate entity approach in regards to deduction; The Morgan Stanley case; Law and Political Science;

    Abstract : Financial institutions and VAT are often like oil and water. If a financial institution is considering centralizing an activity in a certain jurisdiction, non-recoverable VAT could pose a serious problem. In addition to that, ambiguous judgments of the European Court of Justice have contributed to this issue. READ MORE

  3. 2. The Concept of Taxable Transactions between Head Office and Branch - In the light of Skandia America

    University essay from Lunds universitet/Juridiska institutionen

    Author : Josefine Grönkvist; [2015]
    Keywords : Tax law EU VAT VAT group Single taxable person Consideration Cost allocation; Law and Political Science;

    Abstract : The CJEU recently enriched its case law concerning the concept of a single taxable person through its ruling in Skandia America. Established case law differentiate two concepts of single taxable person. READ MORE

  4. 3. VAT Grouping through a Head Office or a Branch - How does a Membership of a VAT Group Affect the Relationship between a Head Office and its Branch?

    University essay from Lunds universitet/Juridiska institutionen

    Author : Josefin Nyqvist; [2015]
    Keywords : Skandia America; Taxable person; Taxable transaction; VAT-grouping; EU law; Tax law; VAT; Law and Political Science;

    Abstract : In its ruling in FCE Bank, the CJEU stated that a supply between a head office and its branch does not constitute a taxable transaction since the head office, together with its branch, constitute one taxable person. Ten years later the CJEU ruled in Skandia America stating that the principle deriving from FCE Bank is not applicable when the branch is a member of a VAT group. READ MORE