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)
Join the Linkedin Group on ECJ VAT Cases, click HERE
Latest Posts in "European Union"
- Online workshop – Reality check on the revision of eInvoicing Directive (April 27)
- CEN Approves EN 16931‑1:2026, Updating the European eInvoicing Standard for ViDA
- EU member states disagree on VAT data exchange
- European Commission Proposes “EU Inc.”: A Unified Digital Corporate Form to Boost Cross-Border Business
- EU-Australia Free Trade Deal Boosts Exports, Faces Criticism Over Agricultural Quotas and Protections
