ECJ Judgment – Taxation – VAT – Directive 77/388/EEC – Article 17(5), third subparagraph, point (c) – Article 19 – Deduction of input tax – Leasing transactions – Mixed use goods and services – Rule for determining the amount of the VAT deduction – Derogation – Conditions) L. Bay Larsen, P C-183/13, [2014] EUECJ C-183/13 … Continue reading Fazenda Publica v Banco Mais: ECJ 10 Jul 2014
ECJ (Judgment) Reference for a preliminary ruling – Taxation – Value added tax – Directive 77/388/EEC – Third subparagraph of Article 17(5) – Field of application – Deduction of input tax – Goods and services used for both taxable and exempt transactions (mixed-use goods and services) – Determination of the assignation of goods and services … Continue reading Wolfgang und Dr. Wilfried Rey Grundstucksgemeinschaft Gbr v Finanzamt Krefeld: ECJ 9 Jun 2016
ECJ Judgment – Reference for a preliminary ruling – Taxation – Value added tax – Directive 77/388/EEC – Article 17(5), third subparagraph, point (d) – Scope – Application of a deductible proportion to the value added tax charged on the acquisition of all goods and services used by a taxable person – Incidental transactions – … Continue reading Mercedes Benz Italia SpA v Agenzia delle Entrate Direzione Provinciale Roma 3: ECJ 14 Dec 2016
