Volume 44 (2016) / Issue 8/9

Albert H. Bomer, 'From Skandia to Larentia: National Jurisdiction to Deviate from the VAT Directive' (2016) 44 Intertax, Issue 8/9, pp. 657–665


In the Skandia case the European Court of Justice has decided that, despite Skandia being one legal entity, there are taxable transactions between a head office in the United States and a fixed establishment that is part of a Vat group in Sweden. Those Member States which have implemented the Vat grouping in national law have done so using their individual methodology. This decision raises the question of whether a Member State can deviate from the Value Added Tax (VAT) Directive in its national legislation. The recent Larentia case makes clear that it is possible to do so if the provision is optional. This Article analyses the interpretation given by the European Court of Justice concerning national jurisdiction to deviate from the VAT Directive.

Copyright © 2016 Kluwer Law International
All rights reserved

ISSN: 0165-2826
ID: TAXI2016054