AG Kokott’s Opinion on VAT Dispute in Högkullen AB Case: Open Market Value Clarified

• 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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