German Federal Fiscal Court refers questions on input VAT deduction of holding companies to ECJ

April 08 2014

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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