Input VAT deduction of a shareholder from investment transactions
BMF, guidance of 12 April 2022 – ref. III C 2 – S-7300 / 20 / 10001 :005
In its ruling of 11 November 2015, the BFH ruled that the right to deduct input VAT in accordance with the CJEU rulings of 29 April 2004 – case C-137/02 – Faxworld, and 1 March 2012 – case C-280/10 – Polski Trawertyn, could also exist in connection with transfers to companies. The BMF has shared its viewpoint on this issue.
Source KPMG
See also
- ECJ C-137/02 (Faxworld) – Right to deduct VAT for preparing taxable activities of another person
- ECJ C-280/10 ( Polski Trawertyn) – VAT deduction by a partnership when the invoice, drawn up before the registration and identification of the partnership, was issued in the name of the partners of that partnership
