Europa VAT – Deduction of input tax – Capital goods – Immovable property – Adjustment of deductions.
Citations:
C-184/04, [2006] EUECJ C-184/04
Links:
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: 12 May 2022; Ref: scu.239797