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World Journal of VAT/GST Law Volume 3, 2014 - Issue 3
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Original Articles

Cross-border supplies and VAT groups: the Skandia America Corp judgment

Eleonor Kristoffersson Professor in tax law at Örebro University in Sweden ( www.oru.se). She is also a visiting professor at Gävle University, Sweden ( www.hig.se) and a visiting professor at Salzburg University, Austria. She is also a member of the Swedish Better Regulation Council (Regelrådet,  www.regelradet.se).
Pages 219-223 | Published online: 07 May 2015

  • Thanks to Claus Bohn Jespersen, PhD, KPMG Denmark, for an excellent analysis of the case at the Swedish VAT Institute's conference on international VAT Law in Örebro, Sweden, 27–28 November 2014. His statement was a great source of inspiration in writing this article.
  • Case C-7/13 Skandia America Corp (USA), filial i Sverige v Skatteverket ECLI:EU:C:2014:2225, 17 September 2014 (referred to as the ‘Skandia case' below).
  • Article 11 of the Council Directive (EC) 2006/112 of 28 November 2006 on the common system of value added tax (2006) OJ L 347/1 (‘the VAT Directive’).
  • Förvaltningsrätten i Stockholm. Sweden has three instances of administrative courts, förvaltningsrätten, kammarrätten and Högsta förvaltningsdomstolen.
  • Skandia case (n 2), p 17.
  • ibid, p 18.
  • Case C-210/04 FCE Bank ECLI:EU:C:2006:196, ECR 2006 I-2803, pp 36–41.
  • Skandia case (n 2), p 25.
  • ibid, p 26.
  • Article 11 of the VAT Directive. Skandia case (n 2), p 28.
  • Skandia case (n 2), p 29.
  • ibid, p 29.
  • ibid, p 30.
  • ibid, p 31.
  • ibid, p 32.
  • ibid, p 37.
  • ibid, p 38.
  • Supreme Administrative Court judgment RÅ 2006 not 29.
  • Skandia case (n 2), p 26.
  • See the VAT Directive, Article 17.
  • Skandia case (n 2), p 29.

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