Indirect Tax in Tax and Legal blog

EU VAT - Financial services – Danske Bank A/S v Skatteverket (C-812/19)


In the case C-812/19 Danske Bank A/S v Skatteverket (Danske), the Court of Justice of the European Union (CJEU) has held that the Danish VAT group head office is a separate taxable person to its Swedish branch for VAT purposes. The Court also commented on the territoriality of VAT groups which may affect EU Member States with a “whole legal entity” VAT grouping approach.

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Posted on 25/03/2021 | 0 Comments

VAT succession in the frame of an Asset Deal – draft practice published

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The Swiss Federal Tax Administration (SFTA) has reacted to the Federal Court decision dated 21 February 2020 ruling out that there is a (partial) VAT succession for Asset Deals, and published its intended practice in a first draft.
The outlined practice implies a very strict and lean interpretation of the Federal Court Case. According to this practice, a VAT succession in case of a transfer of a partial business only applies if said transfer takes place between closely related parties. Further details around the implementation of the practice, such as whether the SFTA intends to audit the VAT belongings of a transferred partial business at the transferee and based on what documentation, were not mentioned. This is to be figured out based on the general rules applicable.

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Posted on 8/02/2021 | 0 Comments

DAC6 x Brexit – UK largely opts out from DAC6

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HMRC have done their best Santa impression over the festive period and delivered a surprise package of their own.

The key impact is the removal of 4 out of 5 hallmarks. This will result in a much narrower implementation than previously envisaged and one that was not expected.

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Posted on 5/01/2021 | 0 Comments

25 years of Swiss VAT – What a journey! Part 4: Swiss VAT and the partnership with the Principality of Liechtenstein

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As of the introduction of VAT in Switzerland 25 years ago, the Principality of Liechtenstein adopted most of the technical articles of the Swiss VAT law. In honour of the close cooperation of the two countries, we want to provide an overview of key areas to be consider regarding Swiss VAT in cases with a connection to the Principality of Liechtenstein.

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Posted on 28/12/2020 | 0 Comments

Building a resilient and compliant supply chain - Join our Global Trade virtual event on 10 December 3.00pm (CET)

Join our VAT Breakfast virtual event: Swiss & International VAT update on Tuesday, 8 December at 9am (CET)


Join our 2020 VAT Breakfast event virtually on Tuesday, 08 December at 9.00am (CET), where we will provide an update on Swiss and International VAT, as well as to connect together our VAT community.

About the webinar

The VAT landscape and requirements for VAT professionals are constantly changing, creating unknowns and uncertainties. Getting VAT wrong can seriously affect your organisation, in terms of additional costs, stiff penalties imposed by the authorities or missed opportunities to simplify. Especially these days organisations looking at their VAT departments and asking whether they can support with various measures financial performance.

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Posted on 11/11/2020 | 0 Comments

Changing course: Tax policy implications of a Joe Biden presidency - Join our webcast on 10 November

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Election Day came and went in the US the week of 2 November 2020. Since Saturday 7 November 2020 it conclusively appears that Joe Biden has won the presidential elections in the United States.

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Posted on 9/11/2020 | 0 Comments

Join our upcoming SAP S/4HANA webcast: SAP document compliance in a changing tax landscape on 11 November, 13.00 CET

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Join our webcast: SAP S/4HANA: SAP document compliance in a changing tax landscape on Wednesday, 11 November 2020 at 13.00 CET.

In many countries, it is becoming a legal requirement for organisations to issue documents electronically to their business partners and tax authorities.

The ‘digital tax authorities’ now require to be provided more frequently with invoices, ledgers/registers/books on a (near) real time-basis. Due to the continuously changing digital reporting requirements, it can be a difficult process for tax functions to manage. What steps can your organisation take to prepare for the changes?

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Posted on 4/11/2020 | 0 Comments

25 years of Swiss VAT – What a journey! Part 3: If Switzerland was in the EU…

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25 years after the introduction of VAT in Switzerland, we reflect on how the Swiss VAT landscape would look like if Switzerland were part of the EU.

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Posted on 30/09/2020 | 0 Comments

Why leading businesses are putting tax at the centre of their ERP cloud migration

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In the wake of the COVID-19 pandemic, organisations are speeding their move to cloud-based ERP solutions—and leaders are increasingly recognising the importance of seating tax at the planning table.

As the COVID-19 crisis has made crystal clear, agility is key to survival in the face of disruption. Those organisations foresighted enough to have digitised, automated, and cloud-enabled their back-office processes have been able to pivot toward recovery. Those still pushing paper and working with on-premise systems have struggled. In a matter of weeks, the benefits of cloud-based back-office environments became painfully obvious.

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Posted on 18/09/2020 | 0 Comments