CELEX: 62017CA0502
Language: en
Date: 2018-11-08 00:00:00
Title: Case C-502/17: Judgment of the Court (Sixth Chamber) of 8 November 2018 (request for a preliminary ruling from the Vestre Landsret — Denmark) — C&D Foods Acquisition ApS v Skatteministeriet (Reference for a preliminary ruling — Common system of value added tax (VAT) — Proposed sale of shares in a sub-subsidiary — Expenditure associated with the provision of services acquired for the purposes of that sale — Sale not carried out — Request for a deduction of input tax — Scope of VAT)

14.1.2019   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 16/23
            
         
      Judgment of the Court (Sixth Chamber) of 8 November 2018 (request for a preliminary ruling from the Vestre Landsret — Denmark) — C&D Foods Acquisition ApS v Skatteministeriet
      (Case C-502/17) (1)
      
      ((Reference for a preliminary ruling - Common system of value added tax (VAT) - Proposed sale of shares in a sub-subsidiary - Expenditure associated with the provision of services acquired for the purposes of that sale - Sale not carried out - Request for a deduction of input tax - Scope of VAT))
      (2019/C 16/28)
      Language of the case: Danish
      
         Referring court
      
      Vestre Landsret
      
         Parties to the main proceedings
      
      
         Applicant: C&D Foods Acquisition ApS
      
         Defendant: Skatteministeriet
      
         Operative part of the judgment
      
      Articles 2, 9 and 168 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that a share disposal transaction, envisaged but not carried out, such as that at issue in the main proceedings, for which the direct and exclusive reason does not lie in the taxable economic activity of the company concerned, or which does not constitute the direct, permanent and necessary extension of that economic activity, does not come within the scope of value added tax.
      
         (1)  OJ C 347, 16.10.2016.