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Case C-98/21: Judgment of the Court (Seventh Chamber) of 8 September 2022 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Finanzamt R v W-GmbH (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 2(1), Article 9(1), Article 167 and Article 168(a) — Deduction of input tax — Definition of ‘taxable person’ — Holding company — Expenditure linked to a shareholder contribution in kind to its subsidiaries — No contribution of expenditure to the general costs — Subsidiaries’ activities largely tax-exempt)
ECLI:EU:UNKNOWN:62021CA0098
62021CA0098
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Valentina R., lawyer
24.10.2022
Official Journal of the European Union
C 408/17
(Case C-98/21) (*)
(Reference for a preliminary ruling - Value added tax (VAT) - Directive 2006/112/EC - Article 2(1), Article 9(1), Article 167 and Article 168(a) - Deduction of input tax - Definition of ‘taxable person’ - Holding company - Expenditure linked to a shareholder contribution in kind to its subsidiaries - No contribution of expenditure to the general costs - Subsidiaries’ activities largely tax-exempt)
(2022/C 408/18)
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: Finanzamt R
Defendant: W-GmbH
Operative part of the judgment
Article 168(a) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, read in conjunction with Article 167 thereof,
must be interpreted as meaning that:
a holding company which carries out taxable output transactions in favour of subsidiaries is not entitled to deduct the input tax levied on the services that it obtains from third parties and supplies to the subsidiaries in return for the grant of a share in the general profit, where, first, the input services have direct and immediate links not with the holding company’s own transactions but with the largely tax-exempt activities of the subsidiaries, second, those services are not included in the price of the taxable transactions carried out in favour of the subsidiaries and, third, the said services are not part of the general costs of the holding company’s own economic activity.
(*) Language of the case: German.