VAT on sale of subsidiary shares not deductible as input tax. Services of foreign service providers exempt.

• The court ruled that VAT on the sale of subsidiary shares is not deductible as input tax.
• Services provided by foreign service providers are exempted as intermediary services.
• The sale of the shares Netherlands is not directly related to the taxable activities of the taxpayer.
• The proceeds from the sale did not benefit the taxpayer or its subsidiaries.
• The costs specifically related to the sale of the shares are not deductible as input tax.
• The services provided by [service provider 2] and [service provider 1] are considered as intermediation in the sale of the shares Netherlands and are exempt from VAT.

Source: uitspraken.rechtspraak.nl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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