CJEU decides holding companies can reclaim input VAT

Global Tax Update:August 2015/United Kingdom

The CJEU has delivered its judgment in the joint cases, which concerned the recovery of input tax incurred by holding companies may be recovered, and the possibility that "non-corporates" may be included in VAT groups. The Court has followed the AG's opinion in the cases, and concluded that VAT incurred by holding companies that make charges for managing their subsidiaries should be recoverable, subject to any restriction resulting from any exempt supplies that they make (e.g. the interest on loans to subsidiaries). (Global Tax Update:August 2015/United Kingdom)

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  1. CJEU decides holding companies can reclaim input VAT
  2. Consultation on improving large business tax compliance


>> Click for Japanese [CJEU判決:持株会社の仕入VAT控除を認める ほか]

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