Vos Aannemingen (VAT – Right To Deduct Input Tax – Services Also Having Benefited Third Parties – Judgment): ECJ 1 Oct 2020

Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Sixth Directive 77/388/EEC – Article 17(2)(a) – Right to deduct input tax – Services also having benefited third parties – Existence of a direct and immediate link with the taxable person’s economic activity – Existence of a direct and immediate link with one or more output transactions

Citations:

C-405/19, [2020] EUECJ C-405/19, ECLI:EU:C:2020:785

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 03 November 2022; Ref: scu.660632