| Tittel: | Recent Norwegian Supreme Court case law on VAT grouping and VAT deduction of transaction costs related to the sale and purchase of shares from an EU and a Danish perspective : – Part one |
| Ansvar: | Karina Kim Egholm Elgaard |
| Forfatter: | Elgaard, Karina Kim Egholm  |
| Materialtype: | Artikkel - elektronisk |
| Signatur: | Skatterett |
| Utgitt: | Oslo : Universitetsforlaget, 2020 |
| Omfang: | S. 28-48 |
| Serie: | Skatterett ; 1/2020 |
| Emneord: | Høyesterettsdommer / Merverdiavgift |
| Stikkord: | HR-2015-1202-A (Telenor) / HR-2017-1851-A (Skårer Syd Holding) / Rt-2015-652 (Telenor) |
| Note: | Denne artikkelen er i tre deler. Dette er første del. |
| Innhold: | This article analyzes two recent judgments from the Norwegian Supreme Court, both involving VAT groups and their right to deduct input VAT incurred in connection with transaction costs related to, respectively, the sale and purchase of shares out of and into a VAT group. The purpose of this article is to contribute to the discussions in Norway from an EU and a Danish perspective, and, at the same time, to consider how Norwegian Supreme Court case law provides a third-country perspective on similar discussions in the EU. It is concluded that recent Norwegian Supreme Court case law in many ways corresponds to the result that could have been anticipated, based on a hypothetical application of EU VAT law to the two Norwegian cases. However, it is also pointed out that in several other ways, Norwegian VAT law, differ significantly from both EU VAT law and Danish VAT law.
Rt-2015-652
HR-2017-1851-A
Keywords: VAT grouping VAT group VAT deduction input VAT transaction costs |
| Del av verk: | Skatterett 1/2020 |