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), 691-698.
Keywords
Contribution in kind
Input tax deduction Holding
EuGH-Nachfolgeentscheidung: Kein Vorsteuerabzug aus per Sacheinalge weitergereichten Eingangsleistungen einer Holding
Journal article
BFH 15.10.2023 - XI R 24/22 (XI R 22/18)
Fast facts
Internal authorship
Publishment
- C.H. Beck (München) 2023
Purpose of publication
Organizational unit
Subjects
- Tax law