If a company holds the majority of shares in another company, the ECJ's jurisprudence on holding companies may apply. Since the ECJ does not attribute the business activities of a subsidiary to its parent company, the holding company and the tax authorities are constantly considering how to improve the situation with regard to input VAT deduction in their favour. This results in legal disputes, which often end up before the ECJ. Specifically, the present case concerns the minimum VAT base in this context.