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Larentia + Minerva v Finanzamt Nordenham and others: ECJ 16 Jul 2015

ECJ Judgment – Reference for a preliminary ruling – VAT – Sixth Council Directive 77/388/EEC – Article 17 – Right to deduction – Partial deduction – VAT paid by holding companies for the acquisition of capital invested in their subsidiaries – Services supplied to subsidiaries – Subsidiaries constituted in the form of partnerships – Article … Continue reading Larentia + Minerva v Finanzamt Nordenham and others: ECJ 16 Jul 2015

Landkreis Potsdam-Mittelmark: ECJ 15 Sep 2016

ECJ (Judgment) Reference for a preliminary ruling – Taxation – Value Added Tax – Sixth Council Directive 77/388/EEC – Right to deduction – Decision 2004/817/EC – Legislative provision of a Member State – Expenditure on goods and services – Extent of use of goods or services for non-economic purposes greater than 90% of total use … Continue reading Landkreis Potsdam-Mittelmark: ECJ 15 Sep 2016