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New Preliminary Ruling Confirms the VAT Deductibility of Share Acquisition Costs

The Finnish Central Tax Board gave a preliminary ruling KVL:2022/42 on 28th September 2022 on the VAT deduction right of share acquisition costs accrued to a holding company that is owned indirectly by a private equity fund. This new ruling follows the previous ruling issued by the Central Tax Board on the same topic.

Source Borenius

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