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 as part of share disposal transactions Deductibility of VAT
Judges:
P Lindh, P
Citations:
[2009] EUECJ C-29/08, [2010] STC 419
Links:
Jurisdiction:
European
Citing:
Opinion – Skatteverket v AB SKF (Taxation) ECJ 12-Feb-2009
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 . .
Cited by:
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: 23 April 2022; Ref: scu.675939