Europa Sixth VAT Directive – Construction of a dwelling by two spouses forming a community which does not itself perform an economic activity – Use of one room by one of the co-owners for business purposes – Status of taxable person – Right to deduct – Rules governing exercise of that right – Invoicing requirements
Citations:
C-25/03, [2005] EUECJ C-25/03
Links:
Jurisdiction:
European
VAT
Updated: 25 April 2022; Ref: scu.224397