The Court of Justice of the European Union (CJEU) recently delivered its judgement in the Danske Bank (C-812/19) case. This case concerns cross border supplies between head office and a branch and whether a charge to VAT arises. The case will be of interest to persons who supply services cross border between head office and branches where a VAT group exists.
Read our analysis of the decision in the Danske Bank case and other related cases brought before the CJEU. We await commentary from Irish Revenue following the most recent judgement.