CELEX: 62013CN0007
Language: en
Date: 2013-01-07 00:00:00
Title: 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

23.2.2013   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 55/8
            
         Reference for a preliminary ruling from the Förvaltningsrätten i Stockholm (Sweden) lodged on 7 January 2013 — Skandia America Corporation USA, filial Sverige v Skatteverket
   (Case C-7/13)
   2013/C 55/12
   Language of the case: Swedish
   
      Referring court
   
   Förvaltningsrätten i Stockholm
   
      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, (1) with the result that the purchaser is to be taxed for the transactions?
            
         
      (1)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).