- The case involves the extent of input tax deduction for a managing holding company.
- The European Court of Justice (EuGH) and the Federal Fiscal Court (BFH) have issued their rulings on the matter.
- The previous rulings in the cases of “Larentia + Minerva” and “Marenave Schifffahrt” allowed for full deduction of input tax for a managing holding company, but the recent rulings have changed this.
- The new rulings raise new questions and require additional documentation.
Source: datenbank.nwb.de
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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