The Resource Pro rata deduction by entities established in several VAT jurisdictions

Pro rata deduction by entities established in several VAT jurisdictions

Label
Pro rata deduction by entities established in several VAT jurisdictions
Title
Pro rata deduction by entities established in several VAT jurisdictions
Creator
Subject
Language
eng
Summary
The principles for determining proportional deduction of VAT (pro rata) by legal entities that are established in more than one VAT jurisdiction give rise to uncertainty under EU law. More specifically, the issue is whether the pro rata in each VAT jurisdiction where the entity is established must be calculated on the basis of the entity's total (Unionwide or worldwide) turnover or on the basis of turnover that is derived by the part of the legal entity that is established in the VAT jurisdiction in question. The European Court of Justice is to answer that question and related questions in Société Le Crédit Lyonnais. In this article, the author discusses various aspects of the issue
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 23 (2012),
http://library.link/vocab/creatorName
Bjerregaard Eskildsen, C
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • VAT deduction
  • ECJ case law
  • fixed establishment
Label
Pro rata deduction by entities established in several VAT jurisdictions
Instantiates
Publication
Label
Pro rata deduction by entities established in several VAT jurisdictions
Publication

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