CELEX: 62018CA0787
Language: en
Date: 2020-11-26 00:00:00
Title: 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)

1.2.2021   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 35/3
            
         
      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
      (Case C-787/18) (1)
      
      (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)
      (2021/C 35/03)
      Language of the case: Swedish
      
         Referring court
      
      Högsta förvaltningsdomstolen
      
         Parties to the main proceedings
      
      
         Applicant: Skatteverket
      
         Defendant: Sögård Fastigheter AB
      
         Operative part of the judgment
      
      Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as precluding national legislation which, while providing, on the basis of Article 188(2) of that directive, that the transferor of immovable property is not required to adjust a deduction of value added tax carried out in advance where the transferee will use that property only for transactions in respect of which VAT is deductible, also requires the transferee to adjust that deduction for the remaining duration of the adjustment period, where he or she, in turn, transfers the property in question to a third party who will not use it for such transactions.
      
         (1)  OJ C 72, 25.2.2019.