ECJ Sixth VAT Directive – Article 17(2)(a) – Right to deduct input tax – Need for a direct and immediate link between an input and an output transaction – Criterion for determining that link – Services of lawyers performed in the context of criminal proceedings for corruption brought in a personal capacity against the managing … Continue reading Finanzamt Koln-Nord v Wolfram Becker: ECJ 21 Feb 2013
VDT INPUT TAX – whether VAT paid for a sub Post Office counter and security screen was deductible in respect of general stores business carried on at the same address . No – appeal against assessment to recover tax dismissed – VATA 1994, ss 24 and 26 – EC Council Directive 77/388 Art 17(2). Citations: … Continue reading Taylor (T/A Chew Magna Post Office) v Revenue and Customs: VDT 26 Jul 2006
The question was whether a taxpayer can deduct as input tax the VAT which it has incurred in purchasing entitlements to an EU farm subsidy, the Single Farm Payment. The taxpayer had used those entitlements to annual subsidies over several years and intended to use money resulting from the receipt of those subsidies to fund … Continue reading Revenue and Customs v Frank A Smart and Son Ltd: SC 29 Jul 2019