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CJEU: the purpose of the sale of shares may limit VAT recovery right

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The outcome of this judgment is of major importance for M&A practices, whether or not within groups, private equity enterprises, but also for...
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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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Update Dutch dividend withholding tax

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We previously informed you about the bill on the ‘Withholding obligation for holding cooperatives and expansion of the withholding exemption...
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