- The topic of intra-group settlements is a hot issue at the Court of Justice of the European Union, especially regarding VAT treatment and consequences.
- A video discusses exemption from the obligation to record sales using cash registers.
- The case involves Högkullen AB, a holding company providing comprehensive support services to subsidiaries, purchasing these services from third parties.
- The fee for services was based on allocation keys, resulting in a lower price than the cost of acquisition, leading to a dispute with the Swedish tax authority.
- Subsidiaries have partial VAT exemption, affecting their right to deduct VAT, and the undervaluation of the tax base may aim to reduce inefficiencies.
- The tax base is generally the payment received for goods or services, but tax authorities can adjust it to market value if underestimation is due to ownership links.
- The core issue is whether the tax base should be the fee paid by subsidiaries or a higher amount than agreed.
Source: crido.pl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
