Roadtrip through ECJ Cases – Focus on ”Right to deduct VAT – Non-Taxable persons”

ECJ Cases decided

• C-60/90 (Polysar Investments Netherlands) – A holding company only acquiring shares in other undertakings is not a taxable person and has no right to deduct VAT
• C-520/14 (Gemeente Borsele and Staatssecretaris van Financiën) – An authority providing transport services for schoolchildren is not a taxable person
• C-28/16 (MVM) – Also VAT deduction limitation for ”active” company that holds participations

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