Advanced search
Publication Cover
World Journal of VAT/GST Law Volume 3, 2014 - Issue 1
Journal homepage
49
Views
0
CrossRef citations to date
0
Altmetric
Original Articles

Deductibility of VAT on expenses incurred for the purchase of shares by a holding: a helpful French Supreme Court decision

Odile Courjon Doctor in Law, Indirect tax partner, Taj Law firm, Member of Deloitte Touche Tohmatsu Ltd, Teacher of EU VAT courses at Paris II University.
Pages 55-60 | Published online: 07 May 2015

  • French Supreme Court, 8th and 3rd sub-sect, no 350588, 24 June 2013, Sté L'Air Liquide, RJF 10/13 no 927, concl N Escaut in BDCF 10/13 no 102.
  • CJEU, 22 February 2001, C-408/98 Abbey National plc.
  • CJEU, 6 April 1995, BLP Group C-4/94; CJEU, 8 June 2000, Midland Bank C-98/98.
  • Mrs Nathalie Escaut, Conclusions on L'Air Liquide SA of 24 June 2013.
  • CJEU, 27 September 2001, C-16/00 Cibo Participations SA.
  • CJEU, 20 June 1991, C-60/90, Polysar Investments Netherlands BV; CJEU, 14 November 2000, C-142/99, Floridienne SA et Berginvest SA.
  • Kretztechnik case 26 May 2005, C-465/03.
  • CJEU, 6 September 6, 2012, C-496/11
  • French Supreme Court, 8th and 3rd sub-sections, 6 October 2008, SA AXA.
  • French Supreme Court, 29 October 2012, Société First International Production.
  • French Supreme Court, 23 December 2010, Société Pfizer Holding France; French Supreme Court, CE 23 December 2010, SA Michel Thierry.

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Order Reprints Request Corporate Permissions

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

Request Academic Permissions

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.

Supercharge Your Next Research Paper: Research and write your next paper with Jenni AI.

Related research

People also read lists articles that other readers of this article have read.

Recommended articles lists articles that we recommend and is powered by our AI driven recommendation engine.

Cited by lists all citing articles based on Crossref citations.
Articles with the Crossref icon will open in a new tab.