Judgment of the Court (Seventh Chamber) of 26 November 2020.#Skatteverket v Sögård Fastigheter AB.#Request for a preliminary ruling from the Högsta förvaltningsdomstolen.#Reference for a preliminary ruling – National legislation providing for the adjustment of value added tax (VAT) deductions by a taxable person other than the person who initially applied the deduction – Sale by a company to individuals of a building let by that company and by the company which previously owned the building – End of liability to VAT upon the sale of the building to individuals.#Case C-787/18.