ECJ (Judgment) Reference for a preliminary ruling – Taxation – Value added tax – Directive 2006/112/EC – Deduction of input tax – Article 173(1) – Goods or services used to carry out both taxable transactions and exempt transactions (‘mixed use goods and services’) – Determining the amount of the value added tax deduction – Deductible proportion – Article 174 – Deductible proportion calculated by applying an allocation key according to turnover – Article 173(2) – Derogation – Article 175 – Rounding-up rule for the deductible proportion – Articles 184 and 185 – Adjustment of deductions
ECLI:EU:C:2016:452, [2016] EUECJ C-186/15
Bailii
European
VAT
Updated: 17 January 2022; Ref: scu.565615
