MIT Position Paper - The implications of the CJEU VAT decision in the Danske Bank Case

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	MIT Position Paper - The implications of the CJEU VAT decision in the Danske Bank Case The Malta Institute of Taxation has published a Position Paper on The implications of the judgment of the CJEU in the Danske Bank case (C-812/19) in the context of a VAT group registered in Malta, being a Member State which adopts a ‘whole-entity’ approach to VAT grouping. This paper is available in the Members' Area of the MIT Website.

On 11 March 2021, the CJEU delivered its decision in the Danske Bank case (C-812/19). The case was the second to be brought before the CJEU on the matter of VAT grouping with a cross-border dimension. The CJEU followed the reasoning applied in the earlier Skandia decision, essentially confirming that, where an establishment of an enterprise located in a Member State joins a VAT group in that Member State, and the Member State considers only that establishment to be part of the VAT group, that establishment is to be regarded as forming part of a taxable person (being the VAT group) separate from any establishments of that same enterprise located in other jurisdictions...

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