The court looked at two cases concerning the recovery of VAT by holding companies and VAT group eligibility conditions involving German companies, Larentia and Minerva mbH and Marenave Schiffahrts (C‑108/14 and C‑109/14).

The companies were appealing against rulings made by the German tax authorities concerning the conditions for deduction of VAT which those holding companies paid for the procurement of capital for the acquisition of a shareholding in subsidiaries constituted in the form of partnerships and to which it later made supplies subject to VAT.