The Resource ECJ refuses full deduction for input taxes on expenses with non-business element - apportionment still open : Securenta

ECJ refuses full deduction for input taxes on expenses with non-business element - apportionment still open : Securenta

Label
ECJ refuses full deduction for input taxes on expenses with non-business element - apportionment still open : Securenta
Title
ECJ refuses full deduction for input taxes on expenses with non-business element - apportionment still open : Securenta
Creator
Subject
Language
eng
Summary
This article summarizes the decision in the Securenta case (C-437/06), including split of input tax into deductible and non-deductible portions, Finance ministry decree on input tax deduction - confirmed with reservations, and the implications for business - documenting the reasons for the purchase
Citation source
In: Tax planning international : European tax service. - London. - (March 2008) ; p. 19-20
http://library.link/vocab/creatorName
  • Korf, R
  • Eggers, J
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • input VAT
  • deductions
Label
ECJ refuses full deduction for input taxes on expenses with non-business element - apportionment still open : Securenta
Instantiates
Publication
Label
ECJ refuses full deduction for input taxes on expenses with non-business element - apportionment still open : Securenta
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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