Holdings and VAT

Accounting & Finance / Tax
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Training Description

You advise holding structures and VAT aspects seem too complicated?

  • Shall the holding register for VAT or not?
  • What about the input VAT deduction?
  • What are the VAT risks of the structure? How can we optimise the VAT deduction?

To answer these questions, we offer you training specifically designed for holding structures and their advisors.

HOLDINGS AND VAT is a theoretical and specialised training, during which we will analyse the transactions carried out by a holding company, their declarative impacts and the right to deduction, in the light of the law and jurisprudence of the Court of Justice of the European Union. You will thus be able to identify the VAT problems and risks of holding structures.

Program;

  1. Basic VAT principles - Reminder
    • VATable status, economic activities, taxable and exempt transactions
    • VAT deduction (Two methods: real allocation & prorata).
  2. Passive Holding
    • Purchases/sales of shares
    • Holding of participations, dividends
    • Holding of bonds
    • Granting of loans (interest-free, interest-bearing, EU and non-EU recipients)
  3. Active Holding
    • Cash management (bank accounts, Treasury bills, « cash pool »)
    • Management services (definition, scope)
    • Renting of offices
  4. VAT Deduction & Risks
    • Direct et immediate link, general costs approach, pro-rata and exclusions). What’s the purpose of the Circular 765-1
    • Does it bring something new?
  5. Analysis of specific M&A transactions in the light of European case laws and discussion of their practical impacts (Acquisition of equity through capital increase, partial acquisition of a competing company, sale of participation). Recent CJEU case laws.
  6. Q&A

Duration

3 Hours

Start date 1

May 9 2020

Learning Objectives

At the end of the training, participants will be able

  • to understand the holding activities from a VAT perspective,
  • to analyse the transactions performed and
  • to be able to identify the VAT risks and opportunities of a holding structure.

Assessment

None

Language

English

For Whom

Lawyers, tax experts. Financial directors, accountants, chartered accountants.

Independent directors, Private Equity group managers.


Prerequisites

Good VAT knowledge and a global overview of holding structures.

Number of Participants

8 (min) - 20 (max)

Order Additional

Processing Fees (3%): 12.00 EUR

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