Court of Justice 26 November 2020, Case C-787/18: Judgment of the Court (Seventh Chamber) of 26 November 2020 (request for a preliminary ruling from the Högsta förvaltningsdomstolen — Sweden) — Skatteverket v Sögård Fastigheter AB (Reference for a preliminary ruling — National legislation providing for the adjustment of deductions of value added tax (VAT) by a taxable person other than the person who initially applied the deduction — Sale by a company to individuals of a building let by that company and by the previous owning company — End of VAT liability when the property is sold to individuals)

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European Union · · · 01-02-2021

1.2.2021 EN Official Journal of the European Union C 35/3 Judgment of the Court (Seventh Chamber) of 26 November 2020 (request for a preliminary ruling from the Högsta förvaltningsdomstolen — Sweden) — Skatteverket v Sögård Fastigheter AB (Case C-787/18) (1) (Reference for a preliminary ruling - National legislation providing for the adjustment of deductions of value added tax (VAT) by a taxable

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