The Resource The right to deduct under EU VAT

The right to deduct under EU VAT

Label
The right to deduct under EU VAT
Title
The right to deduct under EU VAT
Creator
Subject
Language
  • eng
  • eng
Summary
In this article, the authors discuss the EU VAT law perspective on the right to deduct input VAT relating to taxed, exempt and/or non-taxable transactions. Their analysis starts from the hypothesis that, under EU VAT law, the right to deduct input VAT generally exists if taxable persons use goods and services for productive purposes. The article is followed by several comments made by Peter Melz to the authors' conference paper ("Activities outside the scope of VAT and exempt activities, p. 330-331)
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 22 (2011),
http://library.link/vocab/creatorName
  • Doesum, A.J. van
  • Norden, G-J. van
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • input VAT
  • VAT deduction
  • VAT exemption
Label
The right to deduct under EU VAT
Instantiates
Publication
Note
20111110
Other control number
ivm051105.pdf
Label
The right to deduct under EU VAT
Publication
Note
20111110
Other control number
ivm051105.pdf

Library Locations

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      52.3736660 4.9336932
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