This case is about the recovery of VAT on the purchase of services by a holding company that contributes these services to its subsidiaries. The holding company purchasing these services does not perform any VAT exempt activities and performs services for consideration for the subsidiaries to which it contributes the purchased services.
Source EY
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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