Essays about: "and the concept of taxable person"

Showing result 6 - 6 of 6 essays containing the words and the concept of taxable person.

1. 6. 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