Skandinaviska Enskilda Banken AB Momsgrupp v Skatteverket – WLR Daily

Skandinaviska Enskilda Banken AB Momsgrupp v Skatteverket (Case C-540/09);  [2011] WLR (D)  103

“The exemption from VAT laid down in article 13B(d)(5) of Sixth Council Directive 77/388/EEC applied to services supplied by a credit institution, for consideration, in the form of an underwriting guarantee to a company wishing to issue shares, where under that guarantee the credit institution undertook to acquire any shares which were not subscribed within the period for share subscription.”

WLR Daily, 10th March 2011

Source: www.iclr.co.uk

Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

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