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 4 – Establishment of a group of persons capable of being regarded as a single taxable person – Conditions – Need for a relationship of subordination – Direct effect
C-108/14, [2015] EUECJ C-108/14, ECLI:EU:C:2015:496
Bailii
Sixth Council Directive 77/388/EEC 817
European, VAT
Updated: 03 January 2022; Ref: scu.550990
