The request for a preliminary ruling from the Federal Fiscal Court (BFH of September 23, 2020, XI R 22/18) concerned the input tax deduction of a managing holding company with regard to certain benefits that the holding company used for contributions in kind to its subsidiaries as a shareholder contribution.
Source awb-international
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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