Europa VAT Interpretation of Articles 2, 4, 13B(d)(5) and 17 of the Sixth Directive, and of Articles 2, 9, 135(1)(f), 168 and 169 of Directive 2006/112/EC Disposal by a parent company of shares in a subsidiary and of its remaining holding in another company, for the purposes of group restructuring Deductibility of VAT paid on supplies of services acquired by the parent company as part of the share disposal transactions.
Citations:
C-29/08, [2009] EUECJ C-29/08 – O
Links:
Jurisdiction:
European
Cited by:
Opinion – Skatteverket v AB SKF (Taxation) ECJ 29-Oct-2009
Sixth VAT Directive Articles 2, 4, 13B(d)(5) and 17 Directive 2006/112/EC Articles 2, 9, 135(1)(f) and 168 Disposal by a parent company of a subsidiary and of its holding in a controlled company Scope of VAT Exemption Supplies of services acquired . .
Cited – Revenue and Customs v Frank A Smart and Son Ltd SC 29-Jul-2019
The question was whether a taxpayer can deduct as input tax the VAT which it has incurred in purchasing entitlements to an EU farm subsidy, the Single Farm Payment. The taxpayer had used those entitlements to annual subsidies over several years and . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 08 May 2022; Ref: scu.286147