24.11.2014   

EN

Official Journal of the European Union

C 421/7


Judgment of the Court (Second Chamber) of 17 September 2014 (request for a preliminary ruling from the Förvaltningsrätten i Stockholm — Sweden) — Skandia America Corporation (USA), filial Sverige v Skatteverket

(Case C-7/13) (1)

((Reference for a preliminary ruling - Common system of value added tax - Directive 2006/112/EC - VAT group - Internal invoicing for services supplied by a main company with its seat in a third country to its branch belonging to a VAT group within a Member State - Whether services supplied are taxable))

2014/C 421/09

Language of the case: Swedish

Referring court

Förvaltningsrätten i Stockholm

Parties to the main proceedings

Applicant: Skandia America Corporation (USA), filial Sverige

Defendant: Skatteverket

Operative part of the judgment

1.

Articles 2(1), 9 and 11 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that supplies of services from a main establishment in a third country to its branch in a Member State constitute taxable transactions when the branch belongs to a group of persons whom it is possible to regard as a single taxable person for value added tax purposes;

2.

Articles 56, 193 and 196 of Directive 2006/112/EC must be interpreted as meaning that, in a situation such as that in the main proceedings where the main establishment of a company in a third country supplies services for consideration to a branch of that company in a Member State and where the branch belongs to a group of persons whom it is possible to regard as a single taxable person for value added tax purposes in that Member State, that group, as the purchaser of those services, becomes liable for the value added tax payable.


(1)  OJ C 55, 23.2.2013.