The Resource Share disposals and the right of deduction of input VAT

Share disposals and the right of deduction of input VAT

Label
Share disposals and the right of deduction of input VAT
Title
Share disposals and the right of deduction of input VAT
Creator
Subject
Language
eng
Summary
The European Court of Justice (ECJ)'s ruling in the SKF case is a milestone in the development of the doctrine on the VAT treatment of disposals of shares by a 'controlling active parent company', such as AB SKF. The first question in the case was whether the disposal of shares was an economic activity and if so, whether it constituted a VAT exempt supply of services. The second question was whether input VAT incurred on costs made in connection to a share disposal can be deducted. Although the ECJ ruled that the disposal of shares was a VAT exempt supply of services, the ECJ created routes to deduct input VAT on costs related to the disposal of the shares. Focusing on the right to deduction of input VAT, the authors investigate the implication of the ECJ's judgment and test whether the EC VAT Directive and settled ECJ case law provide solid legal arguments to validate both the outcome and the implication of the SKF case
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 19 (2010),
http://library.link/vocab/creatorName
  • Doesum, A. van
  • Kesteren, H.W.M. van
  • Norden, G-J. van
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • VAT exemption
  • services
  • economic activity
  • VAT deduction
Label
Share disposals and the right of deduction of input VAT
Instantiates
Publication
Label
Share disposals and the right of deduction of input VAT
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...