000			01965nab a2200265 c 4500
999			_c144826 _d144826
003			ES-MaIEF
005			20211013185213.0
007			ta
008			211013t2021 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_960731 _aGamito, Philippe
245		0	_aDanske Bank _helectrónico _bwill EU VAT grouping survive to reverse Skandia? _c Philippe Gamito
260			_c2021
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aIn this article, the author explores a number of issues arising from the recent decision of the European Court of Justice (ECJ) in Danske Bank. Following this judgment, intra-entity supplies fall, in principle, within the scope of VAT if one establishment is a member of a VAT group, thereby recognizing the so-called "reverse Skandia" doctrine. The impact of the case is significant from a theoretical standpoint, although it remains to be seen whether it will actually change the current approach to Skandia in the European Union. In any event, the current state of ECJ jurisprudence will not make taxable persons' VAT affairs any easier in the absence of legislative intervention. In the meantime, the judgment in Danske Bank is likely to bring new pressures to bear on taxable persons making use of branch structures across the European Union. If irrecoverable VAT charges start hitting internal flows that used to be disregarded, taxable persons may legitimately wonder if, in some cases, it may be better to de-VAT group or not VAT group at all.
650		4	_932211 _aGRUPOS DE EMPRESAS
650		4	_aGRUPOS DE IVA _969328
650		4	_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO
650		4	_aUNION EUROPEA _948644
650		4	_948611 _aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
650		4	_aJURISPRUDENCIA _947570
773	0		_9165903 _oIVM/2021/4 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _gv. 32, n. 4, 2021, p. 213-218
942			_cRE