Judgment of the Court (Seventh Chamber) of 11 March 2021
Danske Bank A/S, Danmark, Sverige Filial v Skatteverket
Request for a preliminary ruling from the Högsta förvaltningsdomstolen
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
Case C-812/19
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Judgment
ECLI:EU:C:2021:196 |
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National decision following the preliminary ruling
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