08 January 2018 Italian VAT law implements Skandia principles affecting intra-group supplies The Italian Budget Law for 2018 has implemented, with effect from January 1, 2018, the principles set in the Court of Justice of the European Union Skandia judgment (C-7/13). The new provision brings within the scope of Value Added Tax (VAT) certain head office-branch and branch-to-branch transactions, where one or both parties are members of VAT groups. The provision reflects the Skandia decision, which held that VAT groups are separate taxpayers for VAT purposes. Document ID: 2018-0037 |
