Judgment of the Court (Seventh Chamber) of 11 March 2021 (request for a preliminary ruling from the Högsta förvaltningsdomstolen - Sweden) – Danske Bank A/S, Danmark, Sverige Filial v Skatteverket

(Case C-812/19) ¹

(Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 9 – Taxable person – Concept – Article 11 – VAT group – Principal establishment and branch of a company situated in two different Member States – Principal establishment forming part of a VAT group to which the branch does not belong – Principal establishment providing services to the branch and imputing to it the costs of those services)

Language of the case: Swedish

Referring court

Högsta förvaltningsdomstolen

Parties to the main proceedings

Applicants: Danske Bank A/S, Danmark, Sverige Filial

Defendant: Skatteverket

Operative part of the judgment

Article 9(1) and Article 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, for value added tax (VAT) purposes, the principal establishment of a company, situated in a Member State and forming part of a VAT group formed on the basis of Article 11, and the branch of that company, established in another Member State, must be regarded as separate taxable persons where that principal establishment provides that branch with services and imputes the costs thereof to the branch.

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¹ OJ C 19, 20.1.2020.