With two decisions of December 11 2013, the Federal Fiscal Court has referred questions for a preliminary ruling on the scope of input VAT deduction by holding companies and several questions regarding VAT groups to the European Court of Justice (C-108/14 and C-109/14). Hendrik Marchal of KÜFFNER MAUNZ LANGER ZUGMAIER reports.
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Despite the relief, Brazil’s government has also presented a bill which seeks to re-impose a tax burden on companies’ payroll, one local tax specialist told ITR
While successful pillar two implementation will require collaboration across all units, a combination of internal and external tax advice is at the centre of the effort