Tag archief: VAT

The European Court of Justice provides clarity on the VAT deduction right of holding companies

On July 16, 2015, the European Court of Justice (ECJ) published an important decision on the VAT deduction right for holding companies. In the combined legal proceedings of Larentia + Minerva and Marenave, the ECJ ruled that active holding companies can fully deduct the VAT paid on the costs of acquiring services if there is …

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