Order in Skelleftea Industrihus AB a reversal of the INZO, Ghent Coal Terminal and Breitsohl jurisprudence? Marie Lamensch
By: Lamensch, Marie
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Material type: 
ArticleSubject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | DEDUCCIONES | NEUTRALIDAD | TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS | UNION EUROPEA | JURISPRUDENCIA
In:
EC Tax Review v. 31, n. 3, June 2022, p. 159-162Summary: This article discusses the Order issued by the European Court of Justice on 18 May 2021 in Case C-248/20 (Skatteverket v Skellefteå Industrihus AB). According to the author it is either based on a wrong interpretation of the Court’s case law in the ITH and Stichting Schoonzicht cases, or constitutes nothing less than a reversal of the ECJ landmark INZO and Breitsohl decisions.
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Resumen.
This article discusses the Order issued by the European Court of Justice on 18 May 2021 in Case C-248/20 (Skatteverket v Skellefteå Industrihus AB). According to the author it is either based on a wrong interpretation of the Court’s case law in the ITH and Stichting Schoonzicht cases, or constitutes nothing less than a reversal of the ECJ landmark INZO and Breitsohl decisions.
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