European Union Commentary on C-98/21 (Finanzamt R) (Opinion) – Interposing a holding company – Deduction of input tax linked to a contribution 04 March 2022320 views1 min read Source International Tax Plaza See also ECJ C-98/21 (Finanzamt R) – AG Opinion – No Input VAT recovery by holding for free services to subsidiaries that perform mostly VAT exempt activities Deduction (input tax credit) ECJ (European Court of Justice) Flashback on ECJ Cases – C-62/12 (Kostov) – A natural person who is already a taxable person is also a ‘taxable person’ in respect of any other economic activity carried out occasionally REPORT on the draft Council directive amending Directive 2006/112/EC as regards rates of value added tax by Committee on Economic and Monetary Affairs
