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)
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
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?
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, 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).