Calculation of the (pre-) pro rata under EU VAT law
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The work Calculation of the (pre-) pro rata under EU VAT law represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Calculation of the (pre-) pro rata under EU VAT law
Resource Information
The work Calculation of the (pre-) pro rata under EU VAT law represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Calculation of the (pre-) pro rata under EU VAT law
- 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),
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
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