Piia Ahonen's Article in Verotus Magazine
12 November 2020
Specialist Partner Piia Ahonen from our Tax Team has co-written an article for Verotus magazine together with Tiina Ruohola, an expert on value added taxation at the Confederation of Finnish Industries (EK).
In the article, the authors compare the differences between a subsidiary and an affiliated company, evaluating whether the requirements for the right of deduction should be evaluated by different criteria in value added taxation depending on the ownership structure. The article presents examples from both European Union and domestic case law related to the topic. Based on these examples, the authors examine the question of when does the ownership of an affiliated company constitute activities that fall outside the scope of application to the extent that they restrict the deduction rights of the owning company.
The full article is available in Finnish in the latest issue of Verotus magazine.