Case C-320/17

DECISION

Title: Judgment of the Court (Seventh Chamber) of 5 July 2018. Marle Participations SARL v Ministre de l'Économie et des Finances. Request for a preliminary ruling from the Conseil d'État. Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Articles 2, 9 and 168 — Economic activity — Direct or indirect involvement of a holding company in the management of its subsidiaries — Letting of a building by a holding company to its subsidiary — Deduction of input tax — VAT paid by a holding company on expenditure incurred in acquiring shares in other companies. Case C-320/17.
ECLI identifier: ECLI:EU:C:2018:537
Judge-Rapporteur: Rosas
Type of procedure: Reference for a preliminary ruling
Complementary documents:: Communication published in the Official Journal

Summary

27/08/2018

Title: Judgment of the Court (Seventh Chamber) of 5 July 2018. Marle Participations SARL v Ministre de l'Économie et des Finances. Request for a preliminary ruling from the Conseil d'État. Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Articles 2, 9 and 168 — Economic activity — Direct or indirect involvement of a holding company in the management of its subsidiaries — Letting of a building by a holding company to its subsidiary — Deduction of input tax — VAT paid by a holding company on expenditure incurred in acquiring shares in other companies. Case C-320/17.
ECLI identifier: ECLI:EU:C:2018:537
Judge-Rapporteur: Rosas
Type of procedure: Reference for a preliminary ruling

05/07/2018

Title: Case C-320/17: Request for a preliminary ruling from the Conseil d’État (France) lodged on 29 May 2017 — Marle Participations SARL v Ministère de l’Économie et des Finances

14/08/2017