The Court of Justice of the European Union (CJEU) on 11 March 2021 issued its decision in the Danske Bank A/S VAT case (Case C-812/19).

The case concerned the application of VAT on services rendered by a head office in one EU Member State to its branch in another EU Member State. The CJEU had to deal in the past with the issue of the VAT treatment of dealings between principal establishment (…