*Skandia America Corp, (USA), filial Sverige

European Union – Value added tax. The Court of Justice of the European Union made a preliminary ruling related to the interpretation of arts 2, 9(1), 11, 56, 193 and 196 of Council Directive (EC) 2006/112 (on the common system of value added tax). The request had been made in proceedings between Skandia America Corp. (USA), filial Sverige (Skandia Sverige), and the Swedish tax authorities, regarding the latter's decision to charge VAT on the supply of services by Skandia America Corp., established in the United States, to its branch Skandia Sverige.

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