Puffer v Unabhangiger Finanzsenat Aussenstelle Linz (Approximation Of Laws): ECJ 11 Dec 2008

Mixed Use – VAT on construction Costs

Europa VAT – Building used partly for private purposes and partly for taxable business purposes – Right to deduct input tax on construction costs – Allocation to business use with immediate deduction of all input tax and private use subject to output tax, or pro rata deduction of input tax according to proportions of business and private use – Equal treatment – Validity of national exclusion from right to deduct.

C-460/07, [2008] EUECJ C-460/07, [2009] EUECJ C-460/07
Bailii, Bailii

VAT, Construction

Updated: 10 November 2021; Ref: scu.278692