Abstract
Whoever believes that a holding company that provides services to its subsidiaries can deduct all the VAT it bears has not yet read the ECJ judgment of 8 September 2022 in W-GmbH (Case C-98/21). This decision from the ECJ provides a consistent interpretation of the right of deduction applicable to holding companies.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callSimilar Papers
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
