Barbara Mosedale, VAT Technical Manager at PKF, analyses the recent ECJ judgment in Securenta C-437/06
Barbara Mosedale VAT Technical Manager at PKF analyses the recent ECJ judgment in Securenta C-437/06
Securenta C-437/06 is the latest decision from the European Court of Justice (ECJ) on recovery of VAT on share issues and the treatment of VAT incurred by holding companies. It's a case with a long name (Securenta Göttinger Immobilienlagen und Vermögensmanagement AG v Finanzamt Göttingen) but a short judgment. On the face of it it is a simple restatement of the basic rule that VAT cannot be recovered if it is attributable to non-economic or private activities. Nevertheless the case may have a profound impact on VAT recovery by holding companies.
The...
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Barbara Mosedale, VAT Technical Manager at PKF, analyses the recent ECJ judgment in Securenta C-437/06
Barbara Mosedale VAT Technical Manager at PKF analyses the recent ECJ judgment in Securenta C-437/06
Securenta C-437/06 is the latest decision from the European Court of Justice (ECJ) on recovery of VAT on share issues and the treatment of VAT incurred by holding companies. It's a case with a long name (Securenta Göttinger Immobilienlagen und Vermögensmanagement AG v Finanzamt Göttingen) but a short judgment. On the face of it it is a simple restatement of the basic rule that VAT cannot be recovered if it is attributable to non-economic or private activities. Nevertheless the case may have a profound impact on VAT recovery by holding companies.
The...
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