VAT news tagged as "Holding company"


Ireland VAT group case dismissed by ECJ

April 16th, 2013

The European Court of Justice has ruled on 9 April that non-taxable entities may be included within VAT Groups in an Irish VAT appeal. The Court found that the terms of the current EU VAT Directive allows for the inclusion of closely-bound economic persons to join the same VAT group if established in the same …