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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The OECD had previously missed a June 30 deadline to agree an MLC on amount A; in other news, UK corporation tax bills surged to a record high last year