European Court of Justice (Third Chamber).

P Lindh, President of the Sixth Chamber, acting as President of the Third Chamber, A Rosas and U Lõhmus (Rapporteur), JJ, P Mengozzi, Advocate General.

Judgment delivered 29 October 2009.

Value added tax – Group restructuring – Disposal by parent company of subsidiary and of holding in controlled company – Scope of VAT exemption – Deductibility of VAT paid on supplies of services acquired by parent company as part of share disposal transactions – Council Directive 77/388, art. 2, 4, 13(B)(d)(5), 17 – Directive 2006/112, art. 2, 9, 135(1)(f), 168.

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