CELEX: 62019CN0812
Language: en
Date: 2019-11-04 00:00:00
Title: Case C-812/19: Request for a preliminary ruling from the Högsta förvaltningsdomstolen (Sweden) lodged on 4 November 2019 — Danske Bank A/S v Skatteverket

20.1.2020   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 19/33
            
         
      Request for a preliminary ruling from the Högsta förvaltningsdomstolen (Sweden) lodged on 4 November 2019 — Danske Bank A/S v Skatteverket
      (Case C-812/19)
      (2020/C 19/34)
      Language of the case: Swedish
      
         Referring court
      
      Högsta förvaltningsdomstolen
      
         Parties to the main proceedings
      
      
         Applicant: Danske Bank A/S, Danmark, Sverige Filial
      
         Defendant: Skatteverket
      
         Question referred
      
      Does a Swedish branch of a bank established in another Member State constitute an independent taxable person where the principal establishment supplies services to the branch and imputes the costs thereof to the branch, if the principal establishment is part of a VAT group in the other Member State, while the Swedish branch is not a member of any Swedish VAT group? (1)
      
      
         (1)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).