The Court of Justice of the European Union (CJEU) has issued a ruling on whether or not supplies made for consideration by a company established in a third country to its branch in Sweden are subject to VAT when the branch is a member of a VAT group, and if so, whether or not the VAT group is liable for paying the VAT.

The Case

The case involved Skandia America Corp. (SAC), a U.S. company a…