In W GmbH Limited C-98/21, a case referred from Germany, a holding company sought to recover input tax on the cost of services which it paid for and then contributed to its subsidiaries as shareholder contributions.
Source DLA Piper
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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