Advocate-General (AG) Pitruzzella of the Court of Justice of the European Union (CJEU) issued his opinion on 3 March 2022 determining that a holding company may not recover input VAT incurred on a taxable supply of services contributed free of charge to its subsidiaries and used for VAT-exempt activities of the subsidiaries (Finanzamt R v W-GmbH). The CJEU still must issue its decision in the case.
Source BDO
Latest Posts in "European Union"
- General Court VAT case – T-614/25 (Trading 4) – Questions – VAT Exemption in EU Chain Transactions: When Does Ownership Transfer Trigger Tax Liability?
- Determination of Customs Value and Proof of Origin for Preferential Treatment: Logista v Spanish State
- Determining Customs Value of Goods: Successive Sales and EU Customs Code Interpretation (Case C-500/24)
- Determination of Customs Value and Proof of Origin for Preferential Treatment: Logista v Spanish State
- Determining Customs Value of Goods: Successive Sales and EU Customs Code Interpretation (Case C-500/24)
