Comments on C-98/21: AG Opinion – Holding companies: EU jurisprudence reminds of importance to analyze VAT expenses

The right (or not) for holding companies to deduct VAT is a heated topic at European level. Disputes are currently being clarified by the European Court of Justice, with implications for companies at European level, including in Luxembourg.

Source EY

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
• ECJ Cases – Right to deduct VAT by Holding companies related to their subsidiaries (Art. 167, 168, 173)