VATupdate

Comments on ECJ C-98/21: New EU case dealing with VAT deduction position of active holdings

The correct VAT treatment of holding companies under the EU VAT system is a controversial and much debated topic. That treatment is often subject to litigation with the tax authorities.

The discussions mostly revolve around the entitlement of holding companies to deduct VAT on expenses incurred for the purposes of managing their subsidiaries.

The latest EU case deals with the situation of a holding which claimed VAT deduction for costs relating to the activities of its subsidiaries.

Source VATconsult

See also ECJ C-98/21 (Finanzamt R) – Judgment – No Input VAT recovery by holding for free services to subsidiaries that perform mostly VAT exempt activities


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