ECJ Sixth VAT Directive Deduction of input tax Goods and services used for both taxable and exempt transactions Deductible proportion Calculation Methods laid down in the third subparagraph of Article 17(5) – Obligation to apply the rounding up rule in the second subparagraph of Article 19(1).
Citations:
C-488/07, [2008] EUECJ C-488/07
Links:
European, VAT
Updated: 21 July 2022; Ref: scu.279136