The Court of Justice of the European Union (CJEU) issued a judgment finding that a holding company that performs and purchases services subject to value added tax (VAT) that it subsequently contributes to its subsidiary has no right to recover the VAT on costs directly attributable to the contribution.
Source KPMG
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
- ECJ Cases on Right to deduct VAT by Holding companies related to their subsidiaries (Art. 167, 168, 173)
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