![VAT deduction limitation for setting aside capital raised](/sites/default/files/styles/search_result/public/2020-05/hamer_rechter_2_1.jpg?h=3b8d59ed)
Advocate General at CJEU: VAT deduction limitation for ‘setting aside’ capital raised in expectation of new investment
As a result of the corona crisis, setting an investment on hold and holding the capital raised for it may occur more frequently. If the capital is held in expectation of a new investment, we believe it is possible to avoid a VAT deduction limitation.