http://www.vlgassocies.com/wp-content/uploads/2018/03/VLG-logo.png 0 0 quai13 http://www.vlgassocies.com/wp-content/uploads/2018/03/VLG-logo.png quai132018-06-16 16:46:162018-07-19 20:14:24The Tax Supreme Court defines the so-called ” leading holding companies”
The Tax Supreme Court defines the so-called ” leading holding companies”
In a decision dated 13 June 2018, the Supreme Court provides very welcomed comments about the discussed concept of “leading holding company”.
A method based on items of evidence is chosen, the Court giving greater importance to objective criteria and facts in order to characterize the managing and leading role of a given holding company.
One of the most important points about this decision is that the Court allows a company to be considered as a leading holding even if it does not provide services/management to some of its minority subsidiaries.
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