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)
Join the Linkedin Group on ECJ VAT Cases, click HERE
Latest Posts in "European Union"
- Greek Customs Officer Arrested in €3mn China-Linked VAT Fraud Investigation by EU Prosecutor
- EU Parliament Mandates EPR Schemes for Textiles, Impacting Producers and Online Sales
- EU Deforestation Regulation Faces Another Delay Amid Technical and Political Challenges
- New Members Appointed to VAT Expert Group by Taxation and Customs Union
- IT Providers Invited to Shape EU Customs Data Hub: Market Readiness Survey Open
