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CJEU: VAT recovery also permissible for unsuccessful acquisition

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On October 17, 2018, the Court of Justice of the European Union rendered judgment in the Ryanair case (C-249/17).
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Advocate General at CJEU: VAT recovery limitation when preparing sale of a participation

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This Opinion is particularly important for M&A practices, whether or not within groups, private equity enterprises, but also for operating businesses...
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Advocate General: VAT on strategic acquisitions deductible

The AG at the CJEU concluded that Ryanair may deduct the VAT on professional services for a strategic acquisition, even if the takeover is ultimately...
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Insurance premium tax: Request for a preliminary ruling on location of risk

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The case concerns insurance policies for M&A transactions and could affect many types of cross-border insurance policies.
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Is VAT on services deductible in the case of the proposed sale of a participation if the sale ultimately does not proceed?

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The Danish court recently requested a preliminary ruling from the CJEU in the C&D Foods Acquisition ApS case (C-502/17).
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