Der EuGH entschied in seinem Urteil vom 5. Juli 2018 (Rs C-320/17, Marle Participations), dass die steuerpflichtige Vermietung eines Gebäudes durch eine Holdinggesellschaft an ihre Tochtergesellschaften einen Eingriff in die Verwaltung der Tochtergesellschaften darstellt, der als wirtschaftliche Tätigkeit anzusehen ist und unter bestimmten Voraussetzungen zum vollen Vorsteuerabzug aus den Kosten im Zusammenhang mit dem Erwerb […]
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