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Document 62008CN0029

Case C-29/08: Reference for a preliminary ruling from the Regeringsrätten (Sweden) lodged on 25 January 2008 — Skatteverket v AB SKF

OJ C 79, 29.3.2008, p. 22–22 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

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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