Echevarría Zubeldia, Gorka
Holdings and VAT another decision of the ECJ? electrónico / G. Echevarría Zubeldia
Whoever believes that a holding company that provides services to its subsidiaries can deduct all the VAT it bears has not yet read the European Court of Justice (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.
IMPUESTO SOBRE EL VALOR AÑADIDO
HOLDINGS
ABUSO DEL DERECHO
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
UNION EUROPEA
JURISPRUDENCIA
International VAT Monitor 0925-0832 Vol. 34, n. 3, 2023, p. 120-130
Holdings and VAT another decision of the ECJ? electrónico / G. Echevarría Zubeldia
Whoever believes that a holding company that provides services to its subsidiaries can deduct all the VAT it bears has not yet read the European Court of Justice (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.
IMPUESTO SOBRE EL VALOR AÑADIDO
HOLDINGS
ABUSO DEL DERECHO
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
UNION EUROPEA
JURISPRUDENCIA
International VAT Monitor 0925-0832 Vol. 34, n. 3, 2023, p. 120-130