Article about the C&D Foods case (C-502/17). For the case, see HERE.
Article by: KPMG
Where the A-G concludes that input VAT is not deductible by a holding company if the costs relate to the (exempt) sale of shares, this article takes the approach that (thus) input VAT is deductible by a holding, if it is not relating to the sale of shares.
Source: BDO
Latest Posts in "European Union"
- Luxembourg VAT on Directors’ Fees: Impact of CJEU C-288/22 Ruling and District Court Decision
- Arcomet Case: CJEU Rules Transfer Pricing Adjustments Can Trigger VAT Obligations
- VAT Treatment of Transfer Pricing Adjustments: ECJ Ruling on Arcomet Towercranes
- VAT Treatment of Loyalty Points: Discounts vs Vouchers After ECJ Case
- EU Commission Publishes ViDA Implementation Strategy for Digital VAT System Modernization