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Document 62018CN0787
Case C-787/18: Request for a preliminary ruling from the Högsta förvaltningsdomstolen (Sweden) lodged on 17 December 2018 — Skatteverket v Sögård Fastigheter AB
Case C-787/18: Request for a preliminary ruling from the Högsta förvaltningsdomstolen (Sweden) lodged on 17 December 2018 — Skatteverket v Sögård Fastigheter AB
Case C-787/18: Request for a preliminary ruling from the Högsta förvaltningsdomstolen (Sweden) lodged on 17 December 2018 — Skatteverket v Sögård Fastigheter AB
OJ C 72, 25.2.2019, p. 9–10
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
25.2.2019 |
EN |
Official Journal of the European Union |
C 72/9 |
Request for a preliminary ruling from the Högsta förvaltningsdomstolen (Sweden) lodged on 17 December 2018 — Skatteverket v Sögård Fastigheter AB
(Case C-787/18)
(2019/C 72/12)
Language of the case: Swedish
Referring court
Högsta förvaltningsdomstolen
Parties to the main proceedings
Appellant: Skatteverket
Respondent: Sögård Fastigheter AB
Questions referred
1. |
If a seller of a property, on the basis of the rules introduced by the Member State in accordance with Article 188(2) of the VAT Directive, (1) has not adjusted a deduction of input tax because the purchaser intends to use the property exclusively for transactions giving rise to a right of deduction, does that then preclude, in a case where the adjustment period continues to run, the purchaser being required to adjust the deduction at a subsequent time when the purchaser in turn transfers the property to someone who does not intend to use the property for such transactions? |
2. |
Does it alter the answer to the first question if the first transfer referred to in that question constitutes a transfer of assets as referred to in Article 19 of the VAT Directive? |
(1) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).