Lindahl has assisted Oracle Swedish AB in a case against the Swedish Tax Agency regarding Transfer Pricing.
The Swedish Tax Agency had raised the company's profit by almost SEK 290 million through an assessment notice with reference to the fact that pricing of intra-group sales had been incorrect. Internal restructuring meant that the Company had a large amount of accounting-related goodwill amortisation and a number of minor restructuring expenses, which the Swedish Tax Agency felt should be taken into account when establishing the price of intra-group sales. Based on the complicated circumstances cited, a number of experts within Transfer Pricing issues and EU law gave their opinion. It all ended with a verbal negotiation with representatives for the Oracle group.
The Administrative Court of Appeal is now amending the Tax Agency's decision and the Administrative Court's judgement, and is setting aside the price adjustment with respect to the goodwill amortisation. In practice, this entails a reduction in the company's profit of about SEK 287 million.
Lindahl's team consisted of Anna Romell Stenmark (counsel) and Åsa Fahlén.