- Query in any language with multilingual search
- Access EUR-Lex and EU Commission case law
- See relevant paragraphs highlighted instantly
Similar Documents
Explore similar documents to your case.We Found Similar Cases for You
Case C-7/13: Reference for a preliminary ruling from the Förvaltningsrätten i Stockholm (Sweden) lodged on 7 January 2013 — Skandia America Corporation USA, filial Sverige v Skatteverket
ECLI:EU:UNKNOWN:62013CN0007
62013CN0007
With us you find everything. Try it now!
I imagine what I want to write in my case, I write it in the search engine and I get exactly what I wanted. Thank you!
Valentina R., lawyer
23.2.2013
Official Journal of the European Union
C 55/8
(Case C-7/13)
2013/C 55/12
Language of the case: Swedish
Referring court
Parties to the main proceedings
Applicant: Skandia America Corporation USA, filial Sverige
Defendant: Skatteverket
Questions referred
1.Do supplies of externally purchased services from a company’s main establishment in a third country to its branch in a Member State, with an allocation of costs for the purchase to the branch, constitute taxable transactions if the branch belongs to a VAT group in the Member State?
2.If the answer to the first question is in the affirmative, is the main establishment in the third country to be viewed as a taxable person not established in the Member State within the meaning of Article 196 of the Directive, with the result that the purchaser is to be taxed for the transactions?
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).