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ECJ: Input VAT deduction by means of an upstream holding not possible

A holding company claimed input VAT deduction from procured services, which services it passed on as a contribution in kind to its subsidiary. Due to the fact that the subsidiary only rendered VAT exempt supplies, a successful claim would have resulted in an expansion of the possibilities for input VAT deduction. In its judgment of 8 September 2022 (Case C-98/21), the ECJ upheld the doubts of the Federal Fiscal Court. The holding company was found not to be entitled to input VAT deduction.

Source: KMLZ

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