Judgment of the Court (First Chamber) of 3 July 2025 (request for a preliminary ruling from the Högsta förvaltningsdomstolen – Sweden) – Högkullen AB v Skatteverket
(Case C-808/23, 1 Högkullen)
(Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 72 – Open market value – Article 80 – Revaluation of the taxable amount – Parent company providing services to its subsidiaries in the context of actively managing them – Determination of the open market value)
Language of the case: Swedish
Referring court
Högsta förvaltningsdomstolen
Parties to the main proceedings
Appellant: Högkullen AB
Respondent: Skatteverket
Operative part of the judgment
Articles 72 and 80 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
must be interpreted as precluding the services provided by a parent company to its subsidiaries in the context of the active management of those subsidiaries from being, in all situations, regarded by the tax authority as constituting a single supply which precludes the open market value of those services from being determined using the comparison method laid down in the first paragraph of Article 72 of that directive.
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1 OJ C, C/2024/1846.