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World Journal of VAT/GST Law Volume 1, 2012 - Issue 2
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Original Articles

Application of the AB SKF case in France

Yolande Sérandour Head of the LLM in Business Tax Law and the Tax Law Department of the Centre for Business Law, University of Rennes 1, France; Head of the Tax and Turnover Jurisclasseur Series, LexisNexis, Paris, France.
Pages 205-210 | Published online: 07 May 2015

  • VAT Directive, Art 168; French Tax Code, Art 271.
  • Case C-4/94 BLP [1995] ECR 1–0983.
  • Case C-29/08 Skatteverket v AB SKF [2009] ECR I-10413.
  • Case C-98/98 Customs and Excise v Midland Bank [2000] ECR I-4177, paras 23 and 31.
  • Case C-408/98 Abbey National [2001] ECR I-1361, para 35.
  • Case C-16/00 Cibo Participations [2001] ECR I-6663.
  • Skatteverket (n 3) para 73 (emphasis added).
  • CE 8e et 3e ss-sect 10 juin 2010 ° 292389, SA Société industrielle de vêtements Archibald (SIVA).
  • Case C-258/95 Julius Fillibeck Söhne GmbH & Co KG v Finanzamt Neustadt [1997] ECR I-05577; Case C-371/07 Danfoss and AstraZeneca [2008] ECR I-9549.
  • CE 8e et 3e ss-sect 23 déc 2010, ° 307698 Sté Pfizer Holding France; CE 8e et 3e ss-sect 23 déc 2010 ° 324181, min c/SA Michel Thierry. The principle of deductibility of VAT on expenditures related to the sale of shares and its conditions was confirmed in SA Entreprises Franque (French Administrative Supreme Court, 13 July 2012) (° 345204). However, expenditures linked to the contractual obligation to indemnify undisclosed liabilities (warranties) have not been treated as costs preparatory to a sale of shares allowing the deduction of VAT.
  • Case C-437/06 Securenta [2008] ECR I-1597, paras 27 and 28.
  • Case C-110/94 INZO v Belgian State [1996] ECR I-857.
  • Case C-137/02 Faxworld [2004] ECR I-5547.
  • INZO (n 12); Case C-37/95 Ghent Coal Terminal NV [1998] ECR I-1.
  • Skatteverket (n 3) para 67.
  • French Tax Code, Art 219-I-a quinquies.

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