Europa (Taxation) Articles 6 (2), first subparagraph, and 17 of the Sixth VAT Directive Goods and services used partly for the needs of the undertaking and partly for non-economic activities Concept of’ non-company purposes’ The professional estate of the taxable person Possibility of immediate and full deduction of the VAT on the purchase of goods and services other than capital goods
Citations:
C-515/07, [2008] EUECJ C-515/07 – O, [2009] ECR I-839, [2009] STC 935
Links:
Jurisdiction:
European
Cited by:
Opimion – Vereniging Noordelijke Land- En Tuinbouw Organisatie ECJ 12-Feb-2009
Sixth VAT Directive Goods and services forming part of the assets of a business for use in taxable transactions and in transactions other than taxable transactions Right to an immediate and full deduction of the tax paid in respect of the . .
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.280005