Vat – Direct or Indirect Involvement of A Holding Company In The Management of Its Subsidiaries – Judgment – Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Articles 2, 9 and 168 – Economic activity – Direct or indirect involvement of a holding company in the management of its subsidiaries – Letting of a building by a holding company to its subsidiary – Deduction of input tax – VAT paid by a holding company on expenditure incurred in acquiring shares in other companies
Citations:
ECLI:EU:C:2018:537, [2018] EUECJ C-320/17
Links:
Jurisdiction:
European
VAT
Updated: 25 April 2022; Ref: scu.620032