Comments on ECJ C-98/21 – According to AG ECJ, holding cannot deduct VAT if subsidiary is not entitled to it when purchasing services directly

Advocate General Pitruzzella concludes that a corporate holding company is not entitled to a VAT deduction for services that it purchases from third parties and contributes to its subsidiary in exchange for a share in the general profit.

Source Taxlive.nl

See also ECJ C-98/21 (Finanzamt R) – AG Opinion – No Input VAT recovery by holding for free services to subsidiaries that perform mostly VAT exempt activities