Commentary on ECJ C-98/21(W-GmbH) – VAT position of holding companies: And the saga continues !

The correct VAT treatment of holding companies under the EU VAT system is a controversial and much debated topic. That treatment has been discussed for a long time in legal doctrine and is often subject to litigation with the tax authorities across EU.

This article discussed the recent opinion in ECJ case C-98/21, which deals with this topic.

Source: LinkedIn – VAT Consult

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