Court of Justice of the European Union · Judgment
C‑7/13Skandia America Corp. (USA), filial Sverige v Skatteverket
- Decided
- 2014-09-17
- ECLI
- ECLI:EU:C:2014:2225
- CELEX
- 62013CJ0007
- Finality
- Final, the decision cannot be appealed
The court's own keywords
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.
Interprets
Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.
The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.
Verifiable trust signals
- Six fixed blocks, one source per line
- No sentence written by a language model
- Engine version and read date on every answer
- No customer data, no documents, no advice
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