VAT; Interpretation of Articles 2, 4, 13B(d)(5) and 17 of the Sixth Directive, and of Articles 2, 9, 135(1)(f), 168 and 169 of Directive 2006/112/EC; Disposal by a parent company of shares in a subsidiary and of its remaining holding in another company, for the purposes of group restructuring; Deductibility of VAT paid on supplies of services acquired by the parent company as part of the share disposal transactions.
February 12 2009