The deductibility of the VAT content of incoming invoices has long been a source of consternation both for equity investors and for the holding companies heading up corporate groups. In the relaxation of the general ban on VAT deduction in these cases, the European court of justice (“ECJ”) has given ‘active’ holding companies a way around the restrictions. Meanwhile, other recent judgments by the court have further expand of the opportunities for the VAT deduction. Nevertheless, the ECJ‘s decision also show that it’s better to err on the side of caution.
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