- AG Kokott’s opinion addresses a VAT dispute involving a Swedish holding company and its subsidiaries.
- The focus is on the concept of open market value under Article 72 of the EU VAT Directive.
- The Swedish tax authority argued for taxable amounts based on total expenditure due to suspected tax evasion.
- AG Kokott opined that open market value can be based on comparable market prices.
- She rejected the idea that total costs must dictate the taxable amount.
- The management services are considered a single supply for VAT purposes.
- The opinion aims to ensure consistent VAT application and prevent tax avoidance.
- The final ruling from the CJEU is pending.
Source: view.deloitte.nl
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.
Latest Posts in "European Union"
- Simplifying Triangular Transactions in VAT: Navigating Compliance in 2026
- EN16931 Goes ViDA-Ready: What CEN’s 2026 Approval Changes for EU e-Invoicing
- Intrastat Thresholds and Deadlines: Key Changes for 2026 Across EU Member States
- Roadtrip through ECJ cases: Focus on ”VAT rates” (Art. 96-99)
- Roadtrip through ECJ Cases – Focus on ”Exemption” – Currency transactions exclude collectors’ items and numismatic coins
