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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

Quote

J. Eggers, “ECJ Follow-up Decision: No Input Tax Deduction for Input Services of a Holding Company Passed On via a Contribution in Kind,” Value-Added Tax Law, vol. 11, no. 18, pp. 691–698, 2023.

Keywords

Contribution in kind

Input tax deduction Holding

Notes and references

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