Holdings and VAT electrónico another decision of the ECJ? G. Echevarría Zubeldia
By: Echevarría Zubeldia, Gorka
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Material type: 
ArticleSubject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | HOLDINGS | ABUSO DEL DERECHO | TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS | UNION EUROPEA | JURISPRUDENCIA
In:
International VAT Monitor Vol. 34, n. 3, 2023, p. 120-130Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | IVM/2023/3-2 (Browse shelf) | Available | IVM/2023/3-2 |
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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.
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