Servicios de gestión prestados por sociedad holding inmobiliaria a sus filiales y determinación del «valor normal de mercado» en el IVA: la STJUE de 3 de julio de 2025, C-808/23, Högkullen

Abstract

This judgment addresses a reference from the Swedish Supreme Administrative Court on Articles 72 and 80 of Directive 2006/112/EC (VAT) concerning intra-group services rendered by a parent to its subsidiaries. The Court of Justice holds that national practice may not treat such services in all cases as a single supply so as to exclude the comparative method under Article 72(1) to determine the normal market value.