Comments on ECJ C-98/21: A holding company that carries out taxable operations for its subsidiaries for which VAT is charged is not entitled to deduct the VAT

In its recent judgment of 8-9-2022, C-98/21, W, the ECJ returns to VAT and holding companies. It seems that some coherence is beginning to be put into play.

Source Francisco Javier Sánchez Gallardo

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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