ECJ Sixth VAT Directive Taxable person simultaneously carrying out economic activities, taxable or exempt, and non-economic activities Right to deduct input VAT Expenditure connected with the issue of shares and atypical silent partnerships Apportionment of input VAT according to the economic nature of the activity Calculation of the deductible proportion
 EUECJ C-437/06,  STC 3473,  STI 939, ECLI:EU:C:2008:166,  ECR I-1597
See Also – Securenta Gottinger Immobilienanlagen und Vermogensmanagement AG / legal successor of Gottinger Vermogensanlagen AG v Finanzamt Gottingen ECJ 11-Dec-2007
ECJ Taxation – VAT Council Directive 77/388/EEC Deduction of input tax Expenditure connected with the issue of shares and atypical silent partnerships Apportionment of the input tax between economic and . .
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.
Updated: 17 April 2022; Ref: scu.575288