02.05.2025 Tax group: Management holding partnership as parent company In a recently published decision, the Supreme Tax Court held that a commercial activity as stated in Section 14 (1) no. 2 sentence 2 Corporation Tax Act also exists if the controlling partnership acts exclusively as managing holding company. Intra-group services for other additional commercial activities are not required. Categories: Supreme Tax Court casesKeywords: corporation tax group, management holdin ...
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, ...
