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European Union
Danske Bank A/S, Danmark, Sverige Filial v Skatteverket (C-812/19)
Consideration of the question referred
22

Danske Bank A/S, Danmark, Sverige Filial v Skatteverket (C-812/19)

Judgment of 11 Mar 2021law://eu/cjeu/2019/c-812-19/para_22@2026-11-12

22However, as regards the classification of the legal relationship between the principal establishment and the branch of a company, it is also necessary to take into account whether those companies belong to a VAT group constituted under the first paragraph of Article 11 of the VAT Directive.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · Seventh Chamber
Case: C-812/19 · ECLI:EU:C:2021:196
Decided: 11 Mar 2021
Procedure: Preliminary reference · referred by the Högsta förvaltningsdomstolen (Supreme Administrative Court, Sweden)
Applicant: Danske Bank A/S, Danmark, Sverige Filial
Defendant: Skatteverket
Rapporteur: T. von Danwitz
Advocate General: E. Tanchev
Bench: 3 judges
A. Kumin, T. von Danwitz, P.G. Xuereb
Language: Swedish
Official: CURIA · EUR-Lex 62019CJ0812

Topics

Value added tax

History · 1 version

11 Mar 2021Reading

Connections

Interprets 1: Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Cited by 2: Weatherford Atlas Gip SA v Agenţia Naţională de Administrare Fiscală - Direcţia Generală de Soluţionare a Contestaţiilor and Agenţia Naţională de Administrare Fiscală - Direcţia Generală de Administrare a Marilor Contribuabili (C-527/23); Finanzamt T v S (C-184/23)2 provisions
Cites 5: Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax; Skandia America Corp. (USA), filial Sverige v Skatteverket (C-7/13); Ampliscientifica Srl and Amplifin SpA v Ministero dell’Economia e delle Finanze and Agenzia delle Entrate (C-162/07); Morgan Stanley & Co International plc v Ministre de l'Économie et des Finances (C-165/17); Ministero dell'Economia e delle Finanze and Agenzia delle Entrate v FCE Bank plc (C-210/04)