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European Court rules on input VAT recovery of branch (Morgan Stanley & Co International plc v Ministre de l’Economie et des Finances)

Published on: 28 January 2019
Published by: LexisPSL
  • European Court rules on input VAT recovery of branch (Morgan Stanley & Co International plc v Ministre de l’Economie et des Finances)
  • What are the practical implications of this case?
  • What was the background?
  • What did the court decide?
  • Case details

Article summary

Tax analysis: The Court of Justice of the European Union (‘CJEU’) has given detailed guidance on how and when a branch in one Member State of an entity headquartered in another Member State can recover VAT on its overheads and other inputs, when that branch not only enters into transactions with its local customers but also provides support to its principal establishment in the other Member State. or take a trial to read the full analysis.

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