The Resource Calculation of the (pre-) pro rata under EU VAT law

Calculation of the (pre-) pro rata under EU VAT law

Label
Calculation of the (pre-) pro rata under EU VAT law
Title
Calculation of the (pre-) pro rata under EU VAT law
Creator
Subject
Language
eng
Summary
Where taxable persons use inputs for taxed and exempt purposes, they have to attribute the costs of the inputs to both categories of transactions, commonly on the basis of a "pro rata" calculation. In this article, the authors analyse the ECJ's decision in Securenta, in which the ECJ seems to have presented a new scenario, i.e. the method for determining the rate of deduction in respect of inputs used by taxable persons for the purposes of carrying out both economic and non-economic activities, which the authors label as "pre-pro rata". The article is followed by several comments made by Paul Lasok to the authors' conference paper ("The right to deduct for partially exempt bodies", p. 337-339)
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 22 (2011),
http://library.link/vocab/creatorName
  • Gabriël, M
  • Kesteren, H.W.M. van
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • input VAT
  • pro rata rule
  • VAT exemption
  • VAT deduction
  • ECJ case law
Label
Calculation of the (pre-) pro rata under EU VAT law
Instantiates
Publication
Label
Calculation of the (pre-) pro rata under EU VAT law
Publication

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