Tag Archives: CJEU

HMRC can group non-taxable holding companies with their subsidiaries for VAT purposes, CJEU confirms

“HM Revenue and Customs (HMRC) does not break EU laws when it groups holding companies with their taxable subsidiaries for VAT purposes, according to the Court of Justice of the European Union (CJEU).” Sensible! http://www.out-law.com/en/articles/2013/april/hmrc-can-group-non-taxable-holding-companies-with-their-subsidiaries-for-vat-purposes-cjeu-confirms/ Eamon McNicholas Tax Barrister, Accountant … Continue reading

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VAT on takeover costs not recoverable by holding company, says Court of Appeal

“The European Commission is currently arguing that the VAT rules in the UK, as well as Ireland, the Czech Republic, Denmark, Finland, Sweden and the Netherlands, do not comply with EU law because they allow holding companies to be members … Continue reading

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