Cross-border supplies and VAT groups: the Skandia America Corp judgment

Kristoffersson, Eleonor

doi:10.5235/20488432.3.3.219

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“…The Skandia America case, 9 which illustrates the cross-border problems and complications of having dif-9 Case C-7/13 Skandia America ECLI:EU:C:2014:2225. ferent national VAT grouping schemes in conjunction with the VAT treatment of head office/branch transactions based on the FCE Bank case, 10 is highly relevant from a Nordic perspective Bjørnholm and Juul (2015); Kristoffersson (2014Kristoffersson ( , 2015; Nedimovic and Tovsen (2014); Norden (2016); Cornielje and Bondarev (2015). However, crossborder issues involving VAT groups will be analyzed from a Nordic perspective in a separate article.…”

Section: Purpose Of the Article And Delimitationsmentioning

confidence: 99%

A comparative analysis of VAT grouping schemes from a Nordic perspective—aspects of tax avoidance and fiscal competition

Elgaard

2017

Nordic Tax Journal

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Value-added tax (VAT) grouping schemes, whereby several legally independent entities are treated as a single taxable person for VAT purposes, are well known, though their detailed rules differ from country to country. This article deals with specific tax avoidance and fiscal competition aspects of VAT grouping schemes in Denmark, Norway, and Sweden. The article gives examples of tax abuse and avoidance by using various VAT grouping models, with the main emphasis on the practice in Denmark, which may be indicative of similar problems in other countries. The article shows that there are significant differences in the rationales for national VAT grouping schemes, and these indicate that there are mismatches between the national schemes of the EU Member States and the original intention of the EU scheme. Finally, an examination of the different national rationales shows the necessity of striking a balance between combating tax avoidance and preventing distortion of competition.

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Section: Purpose Of the Article And Delimitationsmentioning

confidence: 99%

A comparative analysis of VAT grouping schemes from a Nordic perspective—aspects of tax avoidance and fiscal competition

Elgaard

2017

Nordic Tax Journal

View full text Add to dashboard Cite

show abstract

Cross-border supplies and VAT groups: the Skandia America Corp judgment

Cited by 1 publication

References 0 publications

A comparative analysis of VAT grouping schemes from a Nordic perspective—aspects of tax avoidance and fiscal competition

A comparative analysis of VAT grouping schemes from a Nordic perspective—aspects of tax avoidance and fiscal competition

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