CFE Opinion on the Conséquences of the ECJ Interpretation of the VAT Treatment of Transactions between Head Offices and Branches (Case C-210/04, FCEBank)

This is an Opinion Statement on the consequences of the European Court of Justice (ECJ) interpretation of the VAT treatment of transactions between head offices and branches (Case C-210/04, FCE Bank), prepared by the Fiscal Committee of the Confédération Fiscale Européenne (CFE). The CFE is the leading European association of 33 national tax advisory organisations representing over 180,000 tax advisers.