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Legal Developments worldwide

Sale of subsidiary and deduction for input VAT on consultancy costs

November 2010 - Tax & Private Client. Legal Developments by Delphi.

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The Administrative Court of Appeal in the so-called SKF case refused a deduction for input VAT on certain consultancy costs incurred in conjunction with disposal of a subsidiary. The case is particularly interesting for companies which procure services in conjunction with so-called packaging of properties and for advisors in such transactions. Delphi’s tax advisors Mikael Knutsson and Johan Kristoffersson report on case law.


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