H&I 2022/367
Finanzamt R. No Input VAT recovery by holding for services to subsidiaries. Court of Justice
CJ 08-09-2022, C-98/21 (Uitspraak), m.nt. Herman van Kesteren (Finanzamt R)
- Instantie
Court of Justice of the European Union
- Datum
8 september 2022
- Zaaknummer
C-98/21
- Noot
Herman van Kesteren
- Roepnaam
Finanzamt R
- JCDI
JCDI:ADS679131:1
- Vakgebied(en)
Omzetbelasting / Aftrek en teruggaaf
Omzetbelasting / Belastingplichtige en -schuldige
Europees belastingrecht / Belastingen EU
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 08‑09‑2022
Conclusie, Court of Justice of the European Union, 03‑03‑2022
Beroepschrift, Court of Justice of the European Union (Reference for a preliminary ruling), 15‑02‑2021
- Wetingang
Council directive 2006/112/EC Article 168 paragraph a, Council directive 2006/112/EC Article 167
Essentie
Judgment of the Court of Justice in the case Finanzamt R on input tax deduction of a management holding company.
Samenvatting
W GmbH is a company operating in the real estate sector. It charges its subsidiaries X-KG and Y KG, which also operate in this sector, administrative and management services for a fee. On this basis, it would, in principle, enjoy input tax deduction on the VAT it pays on the services it purchases. However, the German tax authorities were of the opinion that there was no input tax deduction in this case because the costs were attributable to ... Verder lezen? Log in om dit document te bekijken.