In Larentia and Marenave, the AG considered the recovery of VAT on acquisition and capital raising costs by holding companies. In Southern Cross, the UT confirmed that a compromise agreement relating to a refund of output VAT was valid, even where the refund turned out not to be legally due. In Wojskowa, the CJEU provided guidance on the treatment of supplies of services by landlords to tenants, holding that they should be treated separately from the property letting unless they together form a single, indivisible economic supply. In Property Development Company NV, the CJEU considered the calculation of the taxable amount for a deemed supply where goods are used by a taxable person for purposes other than those of its business.
