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 PolysarSofitamBLPFloridienne and Cibo Participations) and the sixth to deal with share transactions (the others are BLPCibo ParticipationsWellcome TrustKretztechnik 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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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 PolysarSofitamBLPFloridienne and Cibo Participations) and the sixth to deal with share transactions (the others are BLPCibo ParticipationsWellcome TrustKretztechnik and Securenta). The SKF case concerns whether the sale of a subsidiary is an exempt supply or outside the scope of VAT and...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
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