The Resource Formal prerequisites for input VAT deduction in Turkey

Formal prerequisites for input VAT deduction in Turkey

Label
Formal prerequisites for input VAT deduction in Turkey
Title
Formal prerequisites for input VAT deduction in Turkey
Creator
Subject
Language
eng
Summary
Input tax deduction is one of the cornerstones of the VAT system. Generally, it is invoice based. In this respect, the Turkish VAT system is no exception. In this article, the author describes the legal context and the nature of the formal prerequisites for exercising the right to deduct input tax laid down in the Turkish VAT Act in relation to the jurisprudence of the Turkish Supreme Administrative Court. The author also analyses the EU aspects of input tax deduction on the basis of the Sixth Directive provisions and the case law of the European Court of Justice
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 13 (2002),
http://library.link/vocab/creatorName
Yaltı, B
Geographic coverage
  • Europe
  • Asia
Language note
English
http://library.link/vocab/subjectName
  • input VAT
  • VAT
Label
Formal prerequisites for input VAT deduction in Turkey
Instantiates
Publication
Label
Formal prerequisites for input VAT deduction in Turkey
Publication

Library Locations

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      52.3736660 4.9336932
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