ECJ Taxation – Value added tax – Origin and scope of the right of deduction – Dissolution of a partnership by a partner – Acquisition of a portion of the client base of that partnership – Contribution in kind to another partnership – Payment of input tax – Whether deduction possible
A. Borg Barthet, P
C-204/13, [2014] EUECJ C-204/13
Bailii
European
VAT
Updated: 01 December 2021; Ref: scu.522487