VATupdate

Comments on ECJ C-98/21: Use of services acquired by holding company linked to VAT exempt operating subsidiaries limits input VAT recovery

On September 8, 2022, in the Finanzamt R/W GmbH case, the Court of Justice of the European Union (“CJEU”) denied the right to deduct VAT on costs incurred by an active holding company for services that were contributed to its subsidiaries.

The CJEU did not answer the question referred by the German court whether the structuring of the cost on-charge as a contribution in kind constituted abuse of law.

Source Deloitte

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