29.06.2017 VAT grouping and input VAT deduction for holding companies Following decisions of the European Court of Justice and the German Supreme Tax Court the Federal Finance Ministry has issued guidelines on the VAT grouping and the input VAT deduction for holding companies. In a special VAT Newsflash our tax experts take a closer look on the situation as a whole. Categories: Official PronouncementsKeywords: VAT group, holding company, input VAT de ...
09.04.2013 Non-business entity may be member of VAT group The ECJ has upheld Irish legislation allowing a non-business entity, such as a holding company, to be a member of a VAT group. Categories: From EuropeKeywords: VAT group, holding company, non-business
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 ...
