The right to deduct under EU VAT

Resource Information

The work The right to deduct under EU VAT 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

The right to deduct under EU VAT

Creator

• Doesum, A.J. van
• Norden, G-J. van

Subject

• VAT deduction
• VAT exemption
• input VAT

Language

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),

Geographic coverage

• European Union
• Europe

Language note

English