Judgment of the Court (Seventh Chamber) of 11 March 2021.#Danske Bank A/S v Skatteverket.#Request for a preliminary ruling - Taxation - VAT - Directive 2006/112/EC - Article 9 - Taxable person - Concepts - Article 11 - VAT group - A company's main establishment and branch are located in two different Member States - The main establishment is part of a value added tax group that the branch is not part of – The main establishment provides the branch services and allocates the costs of these to the branch.#Case C-812/19.

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Official record CELEX 62019CJ0812 from European Union at Court of Justice of the European Union. Dated 11 March 2021. Status: decided.

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• Domstolens dom (sjunde avdelningen) av den 11 mars 2021.#Danske Bank A/S mot Skatteverket.#Begäran om förhandsavgörande – Beskattning – Mervärdesskatt – Direktiv 2006/112/EG – Artikel 9 – Beskattningsbar person – Begrepp – Artikel 11 – Mervärdesskattegrupp – Ett bolags huvudetablering och filial ligger i två olika medlemsstater – Huvudetableringen ingår i en mervärdesskattegrupp som filialen inte ingår i – Huvudetableringen tillhandahåller filialen tjänster och allokerar kostnaderna för dessa till filialen.#Mål C-812/19.

  judgment · SV · 11 March 2021

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