H&I 2018/540
Marle Participations. Economic activity. Letting of a building by a holding company to its subsidiary. Court of Justice
CJ 05-07-2018, C-320/17 (Uitspraak) (Marle Participations)
- Instantie
Court of Justice of the European Union
- Datum
5 juli 2018
- Zaaknummer
C-320/17
- Roepnaam
Marle Participations
- Vakgebied(en)
Omzetbelasting / Aftrek en teruggaaf
Omzetbelasting / Belastingplichtige en -schuldige
Europees belastingrecht / Belastingen EU
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 05‑07‑2018
Beroepschrift, Court of Justice of the European Union (Reference for a preliminary ruling), 29‑05‑2017
Essentie
Marle Participations. Economic activity. Letting of a building by a holding company to its subsidiary. Court of Justice
Samenvatting
The Court of Justice has given a judgment in the case Marle Participations. Council Directive 2006/112/EC must be interpreted as meaning that the letting of a building by a holding company to its subsidiary amounts to ‘involvement in the management’ of that subsidiary, which must be considered to be an economic activity, within the meaning of Article 9(1) of that directive, giving rise to the right to deduct the value added tax (VAT) on the expenditure incurred by ... Verder lezen? Log in om dit document te bekijken.