The Resource Recent Norwegian Supreme Court case law on VAT grouping and VAT deduction of transaction costs related to the sale and purchase of shares from an EU and a Danish perspective - Part two

Recent Norwegian Supreme Court case law on VAT grouping and VAT deduction of transaction costs related to the sale and purchase of shares from an EU and a Danish perspective - Part two

Label
Recent Norwegian Supreme Court case law on VAT grouping and VAT deduction of transaction costs related to the sale and purchase of shares from an EU and a Danish perspective - Part two
Title
Recent Norwegian Supreme Court case law on VAT grouping and VAT deduction of transaction costs related to the sale and purchase of shares from an EU and a Danish perspective - Part two
Creator
Subject
Language
eng
Summary
This article analyses two recent judgments from the Norwegian Supreme Court, both involving VAT groups and their right to deduct input VAT incurred in connection with transaction costs related to, respectively, the sale and purchase of shares out of and into a VAT group. The purpose of this article is to contribute to the discussions in Norway from an EU and a Danish perspective, and, at the same time, to consider how Norwegian Supreme Court case law provides a third-country perspective on similar discussions in the EU. It is concluded that recent Norwegian Supreme Court case law in many ways corresponds to the result that could have been anticipated based on a hypothetical application of EU VAT law to the two Norwegian cases. However, it is also pointed out that in several other ways, Norwegian VAT law differs significantly from both EU VAT law and Danish VAT law
Citation source
In: Skatterett. - Oslo. - (2020), no. 2 ; p. 101-135
http://library.link/vocab/creatorName
Elgaard, K.K. Egholm
Geographic coverage
  • Europe
  • European Union
Language note
English
http://library.link/vocab/subjectName
  • case law
  • VAT
  • VAT group
  • VAT deduction
  • input VAT
  • third countries (EU)
  • EU tax law
  • share transfer
  • ECJ case law
Label
Recent Norwegian Supreme Court case law on VAT grouping and VAT deduction of transaction costs related to the sale and purchase of shares from an EU and a Danish perspective - Part two
Instantiates
Publication
Label
Recent Norwegian Supreme Court case law on VAT grouping and VAT deduction of transaction costs related to the sale and purchase of shares from an EU and a Danish perspective - Part two
Publication

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