This content is from: Czech Republic

ECJ ruling on holding companies joining VAT groups confirms BAA solution

The European Court of Justice (ECJ) yesterday ruled that non-taxable entities such as holding companies are permitted to join VAT groups, dismissing an action brought by the European Commission against Ireland and confirming a solution to BAA’s (now Heathrow Airport Holdings) England and Wales Court of Appeal defeat in the process.

To access our market-driven intelligence please request a trial here.

Read this article – and more – for a 30 day period.


Are you already an ITR subscriber? Log in here

Instant access to all of our content. Membership Options | 30 Day Trial