CELEX: 62013CA0007
Language: en
Date: 2014-09-17 00:00:00
Title: 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)

24.11.2014   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 421/7
            
         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
   (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
   
   Förvaltningsrätten i Stockholm
   
      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.
            
         
      (1)  OJ C 55, 23.2.2013.