European Court of Justice (Second Chamber)

R. Silva de Lapuerta, President of the Chamber, J.L. da Cruz Vilaça, G. Arestis (Rapporteur), J.-C. Bonichot and A. Arabadjiev, (Judges), M. Wathelet, Advocate General

Judgment delivered 17 September 2014*

Value added tax – VAT group – Internal invoicing for services supplied by a parent companyʼs head office in a third country (USA) to its branch in Sweden that belonged to a VAT group – Whether such services are taxable – If so, who must account for VAT.

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