A German referral asking whether Article 168(a) of the VAT Directive, in conjunction with Article 167, is to be interpreted as meaning that a holding company, that supplies taxable services to its subsidiaries, is entitled to VAT deduction for services it obtains from third parties for its subsidiaries in return for the grant of a share in general profits, even though the services do not have a direct and immediate link with the holding companies own transactions but instead, to a large extent, tax exempt activities of the subsidiaries? The services are not included in the price of taxable transactions to the subsidiaries and do not form part of the general cost components of the holding companies own economic activity.
A German referral about the Place of importation for VAT purposes of a means of transport registered in a third country and brought into the EU
An Autrian referral – Is invoiced VAT due, and are correction invoices needed, in case they are addressed to consumers and there is no risk of loss of revenue?
