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Court of Justice of the European Union · Judgment

C-16/00Cibo Participations SA v Directeur régional des impôts du Nord-Pas-de-Calais

Decided
2001-09-27
ECLI
ECLI:EU:C:2001:495
CELEX
62000CJ0016
Finality
Final, the decision cannot be appealed

The court's own keywords

Sixth VAT Directive - Economic activity - Involvement of a holding company in the management of its subsidiaries - Deduction of VAT charged on services purchased by a holding company in the context of the acquisition of a shareholding in a subsidiary - Receipt of dividends by a holding company.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

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    • Six fixed blocks, one source per line
    • No sentence written by a language model
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    • Model card and audit published under the EU AI Act

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