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.
Unlock this content.
The content you are trying to view is exclusive to our subscribers.
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