Quote
Eggers, J., 2023. ECJ follow-up decision: No input VAT deduction from input supplies passed on by a holding company in kind. Value Added Tax Law, 11(18), pp.691-698.
Keywords
Contribution in kind
Input tax deduction Holding
EuGH-Nachfolgeentscheidung: Kein Vorsteuerabzug aus per Sacheinalge weitergereichten Eingangsleistungen einer Holding
BFH 15.10.2023 - XI R 24/22 (XI R 22/18)
Fast facts
Internal authorship
Publishment
- 2023
Anthology
ECJ follow-up decision: No input VAT deduction from input supplies passed on by a holding company in kind
Title of the conference proceedings
11
Journal
Mehrwertsteuerrecht (18)
Organizational unit
Subjects
- Tax law
Publication format
Journal article (Article)