Recently, a Opinion of the Advocate General of the Court of Justice (hereinafter: AG) was published about the situation (C-98/21) in which a deduction of VAT is claimed by a holding company on costs that actually belong to a participation. We expect that this AG conclusion will have a knock-on effect on Dutch practice, if followed by the Court of Justice. Although the judgment of the Court of Justice is still pending, you can already take action to improve your position.
Source: BDO NL
