The ECJ has recently ruled on the input VAT deduction right of a mixed holding company (i.e. which is also involved in the management of its subsidiaries) in relation to services acquired from third parties and used for the benefit of these subsidiaries in the form of a shareholder contribution.
Source BDO
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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