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Court of Justice of the European Union · Judgment

C-320/17Marle Participations SARL v Ministre de l'Économie et des Finances

Decided
2018-07-05
ECLI
ECLI:EU:C:2018:537
CELEX
62017CJ0320
Finality
Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Articles 2, 9 and 168 — Economic activity — Direct or indirect involvement of a holding company in the management of its subsidiaries — Letting of a building by a holding company to its subsidiary — Deduction of input tax — VAT paid by a holding company on expenditure incurred in acquiring shares in other companies.

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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