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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 three
Ansvar:Karina Kim Egholm Elgaard
Forfatter:Elgaard, Karina Kim Egholm
Materialtype:Artikkel - elektronisk
Signatur:Skatterett
Utgitt:Oslo : Universitetsforlaget, 2020
Omfang:S. 223-254
Serie:Skatterett ; 3-4/2020
Emneord:EU / Merverdiavgift
Stikkord:HR-2015-1202-A (Telenor) / HR-2017-1851-A (Skårer Syd Holding) / Merverdiavgiftsloven (2009) / TOGC - Transfer a business as a going concern (VAT Notice 700/9)
Geografiske emneord:Danmark / Norge
Note:Denne artikkelen er i tre deler. Dette er tredje 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 which 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 differs significantly from both EU VAT law and Danish VAT law.

Keywords: VAT grouping, VAT group, deduction, input VAT, transaction costs
Del av verk:Skatterett 3-4/2020

Vedlegg:- Rettsdata - HR-2017-1851-A
- Rettsdata - HR-2015-1202-A
- Lovdata Pro - HR-2015-1202-A
- Lovdata Pro- HR-2017-1851-A
- Juridika
- Idunn
- Del 2
- Del 1