Tag Archives: C-109/14

HMRC Review VAT Groups After Larentina and Skandia Judgments

HMRC have this month issued Brief 2 of 2016 announcing their review of VAT groups following the European Court judgments in the Larentia + Marenave, C-108/14 & C-109/14 case. Eamon McNicholas Tax Barrister, Accountant http://www.EamonMcNicholas.com Advertisements

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European Court Rules Input VAT is Recoverable on Takeover Deals

The European Court of Justice (ECJ) last week ruled that input VAT paid in takeover deals is recoverable. In Beteiligungsgesellschaft Larentia (C-108/14) and Marenave Schiffahrts (C-109/14) the ECJ held that a holding company which took an active involvement in managing … Continue reading

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