Case Law

In the case of Beteiligungsgesellschaft Larentia + Minerva mbH & Co. KG v Finanzamt Nordenham (C-108/14), the CJEU found that member states may only restrict VAT grouping to legal persons, where those restrictions are appropriate and necessary in order to prevent abuse, avoidance or evasion.

Skandia America Corp. (USA), filial Sverige v Skatteverket (C7/13) - the European Court of Justice ruled that the VAT group was a separate taxable person from any of its member companies, so that the services could not be regarded as supplied within the same company