Logout
Register now

AG opinion on Larentia + Minerva: VAT recovery for holding companies

© Copyright LexisNexis 2025. All rights reserved.
10 June 2015
Card image Etienne Wong

Etienne Wong (Tax Chambers, 15 Old Square) looks at what the advocate general’s opinion in Larentia + Minerva means for holding companies seeking to recover VAT on share acquisitions. 

On 26 March 2015 the Advocate General delivered his opinion on the joined cases of Beteiligungsgesellschaft Larentia + Minerva mbH (C-108/14) (Larentia) and Marenave Schiffahrts AG (C-109/14) (Marenave) (reported in Tax Journal 10 April 2015)).
 
Larentia was a 98% limited partner in two limited partnerships that each operated a vessel. It provided each of these limited partnerships with administrative and business services for payment. Marenave was a holding company that acquired shares in four limited partnerships. It was also involved in the management of each of these for payment.
 
Three questions were referred...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Subscribe Now...

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
IN BRIEFRSS Read all
Copyright © 2018 LexisNexis
Top