German Federal Fiscal Court refers questions on VAT groups to ECJ

April 15 2014

With two decisions of December 11 2013 the Federal Fiscal Court has, apart from its question on the input VAT deduction of holding companies (see ITR Indirect Tax newsletter of April 9 2014), referred questions on VAT groups to the ECJ (C-108/14 and C-109/14), writes Hendrik Marchal of KÜFFNER MAUNZ LANGER ZUGMAIER

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