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Commentary on ECJ C-98/21: Input VAT deduction of a managing holding

On 23 September 2020, XI R 22/18, the German Federal Tax Court (BFH) asked the CJEU if a managing holding can deduct the input VAT on inputs if those supplies are passed on as a shareholder contribution to a subsidiary that is not entitled to deduct input VAT. We now have an opinion from Advocate General Pitruzzella.

Source KPMG

See also ECJ C-98/21 (Finanzamt R) – AG Opinion – No Input VAT recovery by holding for free services to subsidiaries that perform mostly VAT exempt activities

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