Högkullen

Provisional text JUDGMENT OF THE COURT (First Chamber)3 July 2025 (*)( Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 72 – Open market value – Article 80 – Revaluation of the taxable amount – Parent company providing services to its subsidiaries in the context of actively managing them – Determination of the open market value )In Case C‑808/23,REQUEST for a preliminary ruling under Article 267 TFEU from the Högsta förvaltningsdomstolen (Supreme Administrative Court, Sweden), made by decision of 21 December 2023, received at the Court on 27 December 2023, in the proceedings Högkullen ABv Skatteverket THE COURT (First Chamber),composed of F. Biltgen, President of the Chamber, T. von Danwitz, Vice‑President of the Court, acting as Judge of the First Chamber, A. Kumin (Rapporteur), I. Ziemele and S. Gervasoni, Judges,Advocate General: J. Kokott,Registrar: A. Calot Escobar,having regard to the written procedure,after considering the observations submitted on behalf of:–        Högkullen AB, by M. Hedin and J. van der Gronden,–        Skatteverket, by A. Möller, rättslig expert,–        the European Commission, by M. Björkland and P. Carlin, acting as Agents,after hearing the Opinion of the Advocate General at the sitting on 6 March 2025,gives the following Judgment 1        This request for a preliminary ruling concerns the interpretation of Articles 72 and 80 of Council Directive 2006/112/EC of 28 November...