Judgment of the Court (seventh chamber) of July 5, 2018.#Marle Participations SARL v Minister of the Economy and Finance.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Articles 2, 9 and 168 – Economic activity – Direct or indirect interference of a holding company in the management of its subsidiaries – Rental of a building by a holding company to its subsidiary – Deduction of input tax paid – VAT paid by a holding company on expenses made to acquire stakes in other companies.#Case C-320/17.

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Official record CELEX 62017CJ0320 from European Union at Court of Justice of the European Union. Dated 5 July 2018. Status: decided.

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• Arrêt de la Cour (septième chambre) du 5 juillet 2018.#Marle Participations SARL contre Ministre de l'Économie et des Finances.#Renvoi préjudiciel – Taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Articles 2, 9 et 168 – Activité économique – Immixtion directe ou indirecte d’une holding dans la gestion de ses filiales – Location d’un immeuble par une société holding à sa filiale – Déduction de la taxe payée en amont – TVA acquittée par une société holding sur les dépenses effectuées pour acquérir des participations dans d’autres entreprises.#Affaire C-320/17.

  judgment · FR · 5 July 2018

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