(October 31, 2014)

On October 30, 2014 the Irish Revenue published Revenue eBrief No. 95/14: “VAT liability regarding Head Office to branch supplies where the branch is a member of a VAT group”. The Revenue eBrief was issued by the Irish Revenue as a reaction to the ruling of the European Court of Justice in Case C-7/13, Skandia America Corp. (USA), filial Sverige.

In the Revenue eBrief the Irish Revenue states that although the Skandia case concerned services provided in Sweden, the ruling may have an impact in other Member States. Therefore the Irish Revenue is currently studying the implications for Irish law. As part of that process, the Irish Revenue will consult with the industry, tax advisors and other interested parties.

 

Furthermore the Irish Revenue states in the Revenue eBrief that until such time as this study of the judgement of the European Court of Justice, including the consultation process, is completed and new guidance is published, providers of such services may continue to treat these services on the basis of the existing practice.

 

For further information click here to be forwarded to Revenue eBrief No. 95/14 as published on the website of the Irish Tax and Customs, which will open in a new window.

 

 

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