Europa Sixth VAT Directive Article 17(2) Right to deduct Costs related to advisory services obtained in the course of arbitration proceedings to establish the amount of a claim that forms part of a company’s assets, but arose before its holder became liable to VAT.
Citations:
C-435/05, [2007] EUECJ C-435/05
Links:
Jurisdiction:
European
Cited by:
Cited – Revenue and Customs v Frank A Smart and Son Ltd SC 29-Jul-2019
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 . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 13 May 2022; Ref: scu.248891