ECJ Judgment – Reference for a preliminary ruling – VAT – Directive 2006/112/EC – Article 168 – Right of deduction – Deduction of input VAT on the acquisition or production of capital goods – Recreational path directly intended for use by the public free of charge – Use of the recreational path as a means of carrying out taxed transactions
Citations:
C-126/14, [2015] EUECJ C-126/14, ECLI:EU:C:2015:712
Links:
Statutes:
Jurisdiction:
European
Cited by:
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.
VAT
Updated: 18 April 2022; Ref: scu.553720