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Case C-7/13: Judgment of the Court (Second Chamber) of 17 September 2014 (request for a preliminary ruling from the Förvaltningsrätten i Stockholm — Sweden) — Skandia America Corporation (USA), filial Sverige v Skatteverket (Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — VAT group — Internal invoicing for services supplied by a main company with its seat in a third country to its branch belonging to a VAT group within a Member State — Whether services supplied are taxable)
ECLI:EU:UNKNOWN:62013CA0007
62013CA0007
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24.11.2014
Official Journal of the European Union
C 421/7
(Case C-7/13)(1)
((Reference for a preliminary ruling - Common system of value added tax - Directive 2006/112/EC - VAT group - Internal invoicing for services supplied by a main company with its seat in a third country to its branch belonging to a VAT group within a Member State - Whether services supplied are taxable))
2014/C 421/09
Language of the case: Swedish
Referring court
Parties to the main proceedings
Applicant: Skandia America Corporation (USA), filial Sverige
Defendant: Skatteverket
Operative part of the judgment
1.Articles 2(1), 9 and 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 supplies of services from a main establishment in a third country to its branch in a Member State constitute taxable transactions when the branch belongs to a group of persons whom it is possible to regard as a single taxable person for value added tax purposes;
2.Articles 56, 193 and 196 of Directive 2006/112/EC must be interpreted as meaning that, in a situation such as that in the main proceedings where the main establishment of a company in a third country supplies services for consideration to a branch of that company in a Member State and where the branch belongs to a group of persons whom it is possible to regard as a single taxable person for value added tax purposes in that Member State, that group, as the purchaser of those services, becomes liable for the value added tax payable.
Language of the case: Swedish
(1) OJ C 55, 23.2.2013.