ECJ Value added tax – Sixth Directive 77/388/EEC – Articles 17 and 19 – Deduction of input tax paid – Use of goods and services for both taxable and exempt transactions – Proportional deduction – Calculation of the proportion – Branches established in other Member States and in third States – Not taking their turnover into account
C-388/11, [2013] EUECJ C-388/11
Bailii
Sixth Directive 77/388/EEC
European, VAT
Updated: 20 November 2021; Ref: scu.515253
