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Case C-787/18: Judgment of the Court (Seventh Chamber) of 26 November 2020 (request for a preliminary ruling from the Högsta förvaltningsdomstolen — Sweden) — Skatteverket v Sögård Fastigheter AB (Reference for a preliminary ruling — National legislation providing for the adjustment of deductions of value added tax (VAT) by a taxable person other than the person who initially applied the deduction — Sale by a company to individuals of a building let by that company and by the previous owning company — End of VAT liability when the property is sold to individuals)
Case C-787/18: Judgment of the Court (Seventh Chamber) of 26 November 2020 (request for a preliminary ruling from the Högsta förvaltningsdomstolen — Sweden) — Skatteverket v Sögård Fastigheter AB (Reference for a preliminary ruling — National legislation providing for the adjustment of deductions of value added tax (VAT) by a taxable person other than the person who initially applied the deduction — Sale by a company to individuals of a building let by that company and by the previous owning company — End of VAT liability when the property is sold to individuals)
Publication metadata
- Published:
- Corporate author(s): Court of Justice (Court of Justice of the European Union)
- Subject: real property , sale , tax relief , transfer of property , VAT
- IMMC : ARR-C-0787-2018
- OJ : JOC_2021_035_R_0003
- CELEX : 62018CA0787
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