No input VAT deduction on services supplied as shareholder contributions to subsidiaries

In a decision of 8 September 2022 in the case C-98/21, W GmbH, the CJEU addressed the question as to whether supplies obtained by a parent company in order to forward them to a subsidiary free-of-charge in the form of a shareholder contribution were eligible for input VAT deduction. Facts The objects of business of W […]