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Case C-812/19: Judgment of the Court (Seventh Chamber) of 11 March 2021 (request for a preliminary ruling from the Högsta förvaltningsdomstolen — Sweden) — Danske Bank A/S, Danmark, Sverige Filial v Skatteverket (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 9 — Taxable person — Concept — Article 11 — VAT group — Principal establishment and branch of a company situated in two different Member States — Principal establishment forming part of a VAT group to which the branch does not belong — Principal establishment providing services to the branch and imputing to it the costs of those services)
ECLI:EU:UNKNOWN:62019CA0812
62019CA0812
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10.5.2021
Official Journal of the European Union
C 182/15
(Case C-812/19)
(Reference for a preliminary ruling - Taxation - Value added tax (VAT) - Directive 2006/112/EC - Article 9 - Taxable person - Concept - Article 11 - VAT group - Principal establishment and branch of a company situated in two different Member States - Principal establishment forming part of a VAT group to which the branch does not belong - Principal establishment providing services to the branch and imputing to it the costs of those services)
(2021/C 182/21)
Language of the case: Swedish
Referring court
Parties to the main proceedings
Applicants: Danske Bank A/S, Danmark, Sverige Filial
Defendant: Skatteverket
Operative part of the judgment
Article 9(1) and Article 11 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that, for value added tax (VAT) purposes, the principal establishment of a company, situated in a Member State and forming part of a VAT group formed on the basis of Article 11, and the branch of that company, established in another Member State, must be regarded as separate taxable persons where that principal establishment provides that branch with services and imputes the costs thereof to the branch.
(1) OJ C 19, 20.1.2020.