![CJEU: no VAT deduction for ‘setting aside’ raised capital after unsuccessful acquisition of a participation](/sites/default/files/styles/search_result/public/2020-11/hamer_rechter.jpg)
CJEU: no VAT deduction for ‘setting aside’ raised capital after unsuccessful acquisition of a participation
If the intended acquisition of a participation cannot be realized, for example due to the corona crisis, we recommend that you examine the VAT implications of this in more detail.