- 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.
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