The Court of Justice of the European Union (CJEU) has issued a ruling on whether or not supplies made for consideration by a company established in a third country to its branch in Sweden are subject to VAT when the branch is a member of a VAT group, and if so, whether or not the VAT group is liable for paying the VAT. The Case The case involved Skandia America Corp. (SAC), a U.S. company acting as global purchasing company for IT services for the Skandia Group. SAC carried out its activities in Sweden through its branch, Skandia Sverige, which...