In W GmbH Limited C-98/21, a case referred from Germany, a holding company sought to recover input tax on the cost of services which it paid for and then contributed to its subsidiaries as shareholder contributions. The holding company had a real estate investment and development business and owned two subsidiaries which developed and sold residential real estate. The holding company provided some services – accounting and management services – to its subsidiaries for a fee. It also procured and provided other services, including architectural services, general contractor services, and development services to its subsidiaries by way of “shareholder contribution” which are connected to the business carried on by subsidiaries.
See also
- ECJ C-98/21 (Finanzamt R) – Judgment – No Input VAT recovery by holding for free services to subsidiaries that perform mostly VAT exempt activities
- ECJ Cases on Right to deduct VAT by Holding companies related to their subsidiaries (Art. 167, 168, 173)
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