The Concept of Taxable Transactions between Head Office and Branch - In the light of Skandia America
The CJEU recently enriched its case law concerning the concept of a single taxable person through its ruling in Skandia America. Established case law differentiate two concepts of single taxable person. According to FCE Bank, a head office and its branch are to be deemed as one single taxable person, with the result that no taxable supplies occur between these entities. In Ampliscientifica, the CJ