Judgment of the European Court of Justice (ECJ) on 8 November 2018 in Case C‑502/17 (C&D Foods Acquisition ApS) regarding the deduction of input VAT for holding companies relating to sales of shares Relevant articles in the EU VAT Directive Articles 2, 9 and 168 of Council Directive 2006/112/EC Article 2(1) ‘The following shall be subject to … Continue reading ECJ Case C-502/17 (C&D Foods Acquisition) – Judgment- Deduction input VAT for Holdings; Sales of shares