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Document 62018CA0787
Case C-787/18: Judgment of the Court (Seventh Chamber) of 26 November 2020 (request for a preliminary ruling from the Högsta förvaltningsdomstolen — Sweden) — Skatteverket v Sögård Fastigheter AB (Reference for a preliminary ruling — National legislation providing for the adjustment of deductions of value added tax (VAT) by a taxable person other than the person who initially applied the deduction — Sale by a company to individuals of a building let by that company and by the previous owning company — End of VAT liability when the property is sold to individuals)
Case C-787/18: Judgment of the Court (Seventh Chamber) of 26 November 2020 (request for a preliminary ruling from the Högsta förvaltningsdomstolen — Sweden) — Skatteverket v Sögård Fastigheter AB (Reference for a preliminary ruling — National legislation providing for the adjustment of deductions of value added tax (VAT) by a taxable person other than the person who initially applied the deduction — Sale by a company to individuals of a building let by that company and by the previous owning company — End of VAT liability when the property is sold to individuals)
Case C-787/18: Judgment of the Court (Seventh Chamber) of 26 November 2020 (request for a preliminary ruling from the Högsta förvaltningsdomstolen — Sweden) — Skatteverket v Sögård Fastigheter AB (Reference for a preliminary ruling — National legislation providing for the adjustment of deductions of value added tax (VAT) by a taxable person other than the person who initially applied the deduction — Sale by a company to individuals of a building let by that company and by the previous owning company — End of VAT liability when the property is sold to individuals)
OJ C 35, 1.2.2021, p. 3–3
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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1.2.2021 |
EN |
Official Journal of the European Union |
C 35/3 |
Judgment of the Court (Seventh Chamber) of 26 November 2020 (request for a preliminary ruling from the Högsta förvaltningsdomstolen — Sweden) — Skatteverket v Sögård Fastigheter AB
(Case C-787/18) (1)
(Reference for a preliminary ruling - National legislation providing for the adjustment of deductions of value added tax (VAT) by a taxable person other than the person who initially applied the deduction - Sale by a company to individuals of a building let by that company and by the previous owning company - End of VAT liability when the property is sold to individuals)
(2021/C 35/03)
Language of the case: Swedish
Referring court
Högsta förvaltningsdomstolen
Parties to the main proceedings
Applicant: Skatteverket
Defendant: Sögård Fastigheter AB
Operative part of the judgment
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as precluding national legislation which, while providing, on the basis of Article 188(2) of that directive, that the transferor of immovable property is not required to adjust a deduction of value added tax carried out in advance where the transferee will use that property only for transactions in respect of which VAT is deductible, also requires the transferee to adjust that deduction for the remaining duration of the adjustment period, where he or she, in turn, transfers the property in question to a third party who will not use it for such transactions.