- Holding companies with a simple structure having only one administrator can be considered taxable entities when they gather financial resources for subsidiaries and provide loans or guarantees
- VAT related to purchases can be deducted within the limits of the pro rata in the presence of taxable and exempt transactions
- These clarifications are part of the response to inquiry number 250 published yesterday by the Revenue Agency
- The financial administration reviewed a case concerning the reorganization project of a group’s participation chain which involved the creation of two sub-holdings without means
Source: eutekne.info
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.
