EU Tax Law WEB SKF - C-29/08

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Taxonomy tags

• VAT taxable person - Economic activity

• Exemptions - Exemptions without deductions - Means of payment and securities transactions

• Deduction - Deductible input VAT

Info

• Referral date: 25-01-2008
• Show case reference
• Opinion date: 12-02-2009
• Ruling date: 29-10-2009
• AG: Mengozzi

References in this case

• C-102/08 - SALIX Grundstücks-Vermietungsgesellschaft

• C-110/98 - Gabalfrisa and Others

• C-137/02 - Faxworld

• C-142/99 - Floridienne and Berginvest

• C-155/94 - Wellcome Trust Ltd

• C-16/00 - Cibo Participations

• C-184/04 - Uudenkaupungin kaupunki

• C-2/95 - SDC v Skatteministeriet

• C-216/97 - Gregg

• C-235/00 - CSC Financial Services

• C-246/04 - Turn- und Sportunion Waldburg

• C-255/02 - Halifax

• C-281/91 - Muys' en De Winter's Bouw- en Aannemingsbedrijf v Staatssecretaris van Financiën

• C-288/07 - Isle of Wight Council and Others

• C-305/01 - MKG-Kraftfahrzeuge-Factoring

• C-32/03 - Fini H

• C-333/91 - Sofitam v Ministre chargé du Budget

• C-4/94 - BLP Group v Commissioners of Customs AND Excise

• C-408/98 - Abbey National

• C-409/04 - Teleos and Others

• C-435/05 - Investrand

• C-437/06 - Securenta

• C-455/05 - Velvet AND Steel Immobilien

• C-465/03 - Kretztechnik

• C-497/01 - Zita Modes

• C-498/03 - Kingscrest Associates and Montecello

• C-515/07 - Vereniging Noordelijke Land- en Tuinbouw Organisatie (VNLTO)

• C-60/90 - Polysar Investments Netherlands v Inspecteur der Invoerrechten en Accijnzen

• C-72/05 - Wollny

• C-77/01 - Empresa de Desenvolvimento Mineiro (EDM)

• C-80/95 - Harnas AND Helm v Staatssecretaris van Financiën

• C-98/98 - Midland Bank

References to this case

• C-102/08 - SALIX Grundstücks-Vermietungsgesellschaft

• C-110/98 - Gabalfrisa and Others

• C-137/02 - Faxworld

• C-142/99 - Floridienne and Berginvest

• C-155/94 - Wellcome Trust Ltd

• C-16/00 - Cibo Participations

• C-184/04 - Uudenkaupungin kaupunki

• C-2/95 - SDC v Skatteministeriet

• C-216/97 - Gregg

• C-235/00 - CSC Financial Services

• C-246/04 - Turn- und Sportunion Waldburg

• C-255/02 - Halifax

• C-281/91 - Muys' en De Winter's Bouw- en Aannemingsbedrijf v Staatssecretaris van Financiën

• C-288/07 - Isle of Wight Council and Others

• C-305/01 - MKG-Kraftfahrzeuge-Factoring

• C-32/03 - Fini H

• C-333/91 - Sofitam v Ministre chargé du Budget

• C-4/94 - BLP Group v Commissioners of Customs AND Excise

• C-408/98 - Abbey National

• C-409/04 - Teleos and Others

• C-435/05 - Investrand

• C-437/06 - Securenta

• C-455/05 - Velvet AND Steel Immobilien

• C-465/03 - Kretztechnik

• C-497/01 - Zita Modes

• C-498/03 - Kingscrest Associates and Montecello

• C-515/07 - Vereniging Noordelijke Land- en Tuinbouw Organisatie (VNLTO)

• C-60/90 - Polysar Investments Netherlands v Inspecteur der Invoerrechten en Accijnzen

• C-72/05 - Wollny

• C-77/01 - Empresa de Desenvolvimento Mineiro (EDM)

• C-80/95 - Harnas AND Helm v Staatssecretaris van Financiën

• C-98/98 - Midland Bank

• C-104/12 - Becker

• C-118/11 - Eon Aset Menidjmunt

• C-124/12 - AES-3C Maritza East 1

• C-126/14 - Sveda

• C-132/16 - Iberdrola Inmobiliaria Real Estate Investments

• C-187/14 - DSV Road

• C-188/09 - Profaktor Kulesza, Frankowski, Jó

• C-19/12 - Efir

• C-259/11 - DTZ Zadelhoff

• C-26/12 - PPG Holdings

• C-271/12 - Petroma Transports and Others

• C-28/16 - MVM

• C-320/17 - Marle Participations

• C-405/19 - Vos Aannemingen

• C-438/09 - Dankowski

• C-444/10 - Schriever

• C-496/11 - Portugal Telecom

• C-502/17 - C&D Foods Acquisition

• C-528/19 - F-AG

• C-543/11 - Woningstichting Maasdriel

• C-549/11 - Orfey Balgaria

• C-552/16 - Wind Inovation 1

• C-651/11 - X

• C-79/12 - Mora IPR

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29.3.2008

EN

Official Journal of the European Union

C 79/22

Reference for a preliminary ruling from the Regeringsrätten (Sweden) lodged on 25 January 2008 — Skatteverket v AB SKF

(Case C-29/08)

(2008/C 79/37)

Language of the case: Swedish

Referring court

Regeringsrätten

Parties to the main proceedings

Applicant: Skatteverket

Defendant: AB SKF

Questions referred

1.

Are Articles 2 and 4 of the Sixth VAT Directive and Articles 2 and 9 of Council Directive 2006/112/EC on the common system for value added tax to be interpreted as meaning that, where a taxable person liable for tax on sales of services to a subsidiary sells the interests in the subsidiary, that transaction is subject to VAT?

2.

If the answer to the first question is that the sale constitutes a taxable transaction, is it then covered by the exemption from taxation relating to interests in companies under Article 13B(d)(5) of the Sixth VAT Directive and Article 135(1)(f) of Council Directive on a common system of value added tax?

3.	Irrespective of the answer to the above questions, can there be a right to deduct for expenditure directly attributable to the sale, in the same way as there is for general expenses?

4	Is it of significance for the answers to the above questions if the sale of interests in a subsidiary takes place in stages?

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