On 5th of July 2018, the ECJ released its judgment in the case of Marle Participations SARL (C-320/17), which dealt with input VAT deductibility by a holding company on expenses relating to the acquisition of shares, where the holding company is also involved in the management of that subsidiary. Article in the EU VAT Directive … Continue reading ECJ C-320/17 (Marle Participations) – Judgment – Involvement of a holding in management of subsidiaries; Letting of building by holding company to subsidiary