VATupdate

Comments on ECJ C-98/21: Holding company has no right to recover VAT on services contributed to subsidiary

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

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