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Holding Companies

Greg Sinfield Head of Indirect Tax at Lovells discusses the implications of the Advocate General's opinion in the SKF case
Yet again the ECJ has been asked to consider the VAT status of holding companies and share transactions in the context of the right to deduct. By my count Skatteverket v AB SKF C-29/08 is the sixth ECJ case on the subject of holding companies (the others are Polysar Sofitam BLP Floridienne and Cibo Participations) and the sixth to deal with share transactions (the others are BLP Cibo Participations Wellcome Trust Kretztechnik and Securenta). The SKF case concerns whether the sale of a subsidiary is an exempt supply or outside the scope of VAT and...

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