Beteilgungsgesellschaft Larentia + Minerva mbH & Co. KG v Finanzamt Nordenham; Finanzamt Hamburg-Mitte v Marenave Schiffahrts AG

European Union – Value added tax. The Court of Justice of the European Union gave a preliminary ruling concerning the interpretation of arts 4 and 17 of Sixth Council Directive (EEC) 77/388, as amended by Council Directive (EC) 2006/69. The requests had been made in two sets of proceedings, concerning the conditions for deduction of VAT which the applicant holding companies had paid for the procurement of capital for the acquisition of a shareholding in subsidiaries constituted in the form of partnerships and to which they had later made supplies subject to VAT.

Category: