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?
Full & Egal Universal Law Academy