Opinion Statement FC 4/2023 on the EU Commission VAT in the Digital Age Legislative Proposal Package

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...