Danske Bank

April 2, 2021

Services between head office and its branch (C-812/19 – Danske Bank)

On 11 March 2021, the Court of Justice of the European Union (CJEU) released its long-anticipated judgment in the Danske Bank case. The case considers the VAT treatment of cross-border services where the supplier head office (Business Establishment) is locally VAT grouped, but the customer overseas branch (Fixed Establishment) is not. CJEU held that the principles established in the FCE Bank plc case (C-210/04) are not applicable where the head office is part of a VAT group and therefore the services between head office and branch are subject to VAT.

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