Holding companies and the right to deduct input VAT

Journal
Villemot, D.
France
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2008 (Volume 10), No. 2
FormatPDF
EUR
40
| USD
45
(VAT excl.)

This comprehensive article deals - from a French tax perspective - with a common problem to financial and holding companies: deductibility of input VAT. The issues of mixed holding companies are extensively discussed and the consequences of various specific types of transactions (purchase and sale of shares, management of portfolio investments, collection of dividends, financial transactions, etc.) that a holding company can enter into, are analysed.