- The Supreme Administrative Court (HFD) of Sweden has requested a preliminary ruling from the Court of Justice of the European Union (CJEU).
- The ruling is related to the revaluation of the tax base for value added tax (VAT) purposes for group-wide services provided by a parent company to its subsidiaries.
- The court has asked whether it is compatible with Articles 72 and 80 of the VAT Directive to consider these services as unique supplies with an undeterminable market value.
- The court has also asked whether it is compatible to consider the parent company’s entire cost, including capital acquisition and shareholder costs, as the cost for the services provided to its subsidiaries.
Source: kpmg.com
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.
