Marle Participations SARL v Ministre de l’Economie et des Finances,: ECJ 5 Jul 2018

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:

Bailii

Jurisdiction:

European

VAT

Updated: 25 April 2022; Ref: scu.620032