55As is stated in paragraph 38 of the present judgment, the deduction system is intended to relieve the trader entirely of the burden of the VAT payable and paid in the course of all his or her economic activities. Accordingly, the Court has found that no right to deduct can arise from expenses linked not to transactions carried out by the taxable person but to transactions carried out by a third party (see, to that effect, judgment of 1 October 2020, Vos Aannemingen, C‑405/19, EU:C:2020:785, paragraph 38). The fact that that finding was made in the context of a case which did not concern a holding company is, contrary to what W argues, irrelevant since it corresponds to a rule which is applicable generally to the right to deduct. As it is apparent from the actual use of the services obtained by W that they are linked directly to its subsidiaries’ transactions, that link precludes the grant of a right to deduct to W in respect of those services.
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.