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 director and main partner of a limited company
Judges:
A. Tizzano, P
Citations:
C-104/12, [2013] EUECJ C-104/12
Links:
Statutes:
European, VAT
Updated: 14 November 2022; Ref: scu.471211