09.09.2022 ECJ: No input VAT recovery for management holding company The European Court of Justice decided that a holding company with taxable output services to its subsidiaries is not entitled to deduct input tax if the input services received are not directly and immediately related to the holding company's own sales, but rather to the largely tax-exempt activities of the subsidiaries. Categories: European Court of JusticeKeywords: economic activity, input VAT deduction, ...
18.08.2022 Update: ECJ referral: Input tax deduction of a management ho ... The Supreme Tax Court has asked the European Court of Justice (ECJ) for a preliminary ruling on the input tax deduction of a functional (operating) holding company from certain input costs. Categories: Supreme Tax Court casesKeywords: economic activity, input VAT deduction, ...
25.04.2012 No input tax deduction on share disposal The Supreme Tax Court has held that the sale of an investment in a company is a non-business related activity and furthermore VAT-free as a sale of shares. The right to deduct the related input tax depends on the costs being not linked only to the sale. Categories: Supreme Tax Court casesKeywords: input VAT, Share disposal, holding compa ...
