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Document 62023CA0808
Case C-808/23, Högkullen: Judgment of the Court (First Chamber) of 3 July 2025 (request for a preliminary ruling from the Högsta förvaltningsdomstolen – Sweden) – Högkullen AB v Skatteverket (Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 72 – Open market value – Article 80 – Revaluation of the taxable amount – Parent company providing services to its subsidiaries in the context of actively managing them – Determination of the open market value)
Case C-808/23, Högkullen: Judgment of the Court (First Chamber) of 3 July 2025 (request for a preliminary ruling from the Högsta förvaltningsdomstolen – Sweden) – Högkullen AB v Skatteverket (Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 72 – Open market value – Article 80 – Revaluation of the taxable amount – Parent company providing services to its subsidiaries in the context of actively managing them – Determination of the open market value)
Case C-808/23, Högkullen: Judgment of the Court (First Chamber) of 3 July 2025 (request for a preliminary ruling from the Högsta förvaltningsdomstolen – Sweden) – Högkullen AB v Skatteverket (Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 72 – Open market value – Article 80 – Revaluation of the taxable amount – Parent company providing services to its subsidiaries in the context of actively managing them – Determination of the open market value)
OJ C, C/2025/4557, 25.8.2025, ELI: http://data.europa.eu/eli/C/2025/4557/oj (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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Official Journal |
EN C series |
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C/2025/4557 |
25.8.2025 |
Judgment of the Court (First Chamber) of 3 July 2025 (request for a preliminary ruling from the Högsta förvaltningsdomstolen – Sweden) – Högkullen AB v Skatteverket
(Case C-808/23, (1) Högkullen)
(Reference for a preliminary ruling - Taxation - Common system of value added tax (VAT) - Directive 2006/112/EC - Article 72 - Open market value - Article 80 - Revaluation of the taxable amount - Parent company providing services to its subsidiaries in the context of actively managing them - Determination of the open market value)
(C/2025/4557)
Language of the case: Swedish
Referring court
Högsta förvaltningsdomstolen
Parties to the main proceedings
Appellant: Högkullen AB
Respondent: Skatteverket
Operative part of the judgment
Articles 72 and 80 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
must be interpreted as precluding the services provided by a parent company to its subsidiaries in the context of the active management of those subsidiaries from being, in all situations, regarded by the tax authority as constituting a single supply which precludes the open market value of those services from being determined using the comparison method laid down in the first paragraph of Article 72 of that directive.
(1) OJ C, C/2024/1846.
ELI: http://data.europa.eu/eli/C/2025/4557/oj
ISSN 1977-091X (electronic edition)