Letting of property is management in subsidiary (Marle v Minister for the Economy and Finance, France)

Table of contents

• What are the practical implications of this case?
• What was the background?
• What did the court decide?
• Case details

Article summary

Tax analysis: In Marle Participations SARL (Marle) v Ministre de l'Economie et des Finances, the Court of Justice held that the letting of immovable property to a subsidiary can constitute direct or indirect management in a subsidiary and entitle a holding company to deduct input VAT on the provision of services to it for the purposes of that management.