BFH , judgment of February 12, 2020 – XI R 24/18
1. The tax courts are bound by an express decision of equity by the tax office that a company is not to be treated as a controlled company.
2. In order for a holding company to have the status of a company, its taxable output payments to its subsidiaries do not have to have any special “interventional quality”. It is also sufficient if such services are intended in the future.
3. A service commission within the meaning of Section 3 (11) UStG in relation to subsidiaries does not exist if an economically indivisible overall service is proportionately allocated to them.
Source: openjur.de
