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Document 62013CN0007

Case C-7/13: Reference for a preliminary ruling from the Förvaltningsrätten i Stockholm (Sweden) lodged on 7 January 2013 — Skandia America Corporation USA, filial Sverige v Skatteverket

OJ C 55, 23.2.2013, p. 8–8 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

23.2.2013   

EN

Official Journal of the European Union

C 55/8

Reference for a preliminary ruling from the Förvaltningsrätten i Stockholm (Sweden) lodged on 7 January 2013 — Skandia America Corporation USA, filial Sverige v Skatteverket

(Case C-7/13)

2013/C 55/12

Language of the case: Swedish

Referring court

Förvaltningsrätten i Stockholm

Parties to the main proceedings

Applicant: Skandia America Corporation USA, filial Sverige

Defendant: Skatteverket

Questions referred

1.

Do supplies of externally purchased services from a company’s main establishment in a third country to its branch in a Member State, with an allocation of costs for the purchase to the branch, constitute taxable transactions if the branch belongs to a VAT group in the Member State?

2.

If the answer to the first question is in the affirmative, is the main establishment in the third country to be viewed as a taxable person not established in the Member State within the meaning of Article 196 of the Directive, (1) with the result that the purchaser is to be taxed for the transactions?

(1)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).

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