Following the ECJ decision in the proceedings Larentia + Minerva – judgment of 01.06.2016 (XI R 17/11), the Federal Fiscal Court has now handed down a second decision. It has determined that a management holding company is entitled to full deduction of input VAT amounts incurred in connection with the acquisition of shares in a subsidiary. It reiterates that a limited partnership, with a limited liability company as a general partner, (in the following: GmbH & Co. KG) is deemed to be a potential controlled company. We are pleased to hear that the XI Senate – unlike the V Senate – considers an organizational integration to be possible, even in the absence of the right to intervene.
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