I imagine what I want to write in my case, I write it in the search engine and I get exactly what I wanted. Thank you!
Valentina R., lawyer
EN
(2017/C 269/14)
Language of the case: French
Conseil d’État (Council of State, France)
Applicant: Marle Participations SARL
Defendant: Ministère de l’Économie et des Finances
The Court of Justice is asked to rule on the question as to whether — and, if so, under what conditions — the letting of buildings by a holding company to a subsidiary constitutes a direct or indirect involvement in the management of that subsidiary the effect of which being that the acquisition and holding of shares in that subsidiary are considered economic activities within the meaning of the Directive of 28 November 2006 (1) on the common system of value added tax.
(1) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).