Advocate general (AG) Mengozzi has issued his opinion in Skatteverket v AB SKF stating that AB SKF is unable to recover its input VAT from the transfer of shares as the transaction was VAT exempt under article 135. 1.f of the VAT directive.
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Like medicine, tax is an evolving science. Norah Al Khalaf explains how tax policies have changed across the member states of the Gulf Cooperation Council and what tax departments should prepare for next.