VAT and the Taxable Person by Etienne Wong

Etienne Wong has recently had an article (below) entitled “VAT and the Taxable Person” published in PLC Magazine. The article relates to Skandia America Corp (C-7/13), and the ruling of the CJEU relating to the VAT grouping rules, and how they interact with branches.

2 February 2015

VAT and the Taxable Person