Opinion Statement FC 5/2023 on Official Ruling 57:2023 of the Italian Central Tax Office on Intervening Fixed Establishments in a VAT Context

Opinion Statement FC 3/2023 on VAT Groups

The CFE has issued an Opinion Statement on VAT Groups. The Court of Justice’s decision in C-812/19 Danske Bank A/S, Danmark, Sverige Filial v Skatteverket considered the question of how the provisions relating to VAT Groups in Article 11 of the Principal Directive...