ECJ refuses full deduction for input taxes on expenses with non-business element - apportionment still open : Securenta
Resource Information
The work ECJ refuses full deduction for input taxes on expenses with non-business element - apportionment still open : Securenta 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.
The Resource
ECJ refuses full deduction for input taxes on expenses with non-business element - apportionment still open : Securenta
Resource Information
The work ECJ refuses full deduction for input taxes on expenses with non-business element - apportionment still open : Securenta 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
- ECJ refuses full deduction for input taxes on expenses with non-business element - apportionment still open : Securenta
- Language
- eng
- Summary
- This article summarizes the decision in the Securenta case (C-437/06), including split of input tax into deductible and non-deductible portions, Finance ministry decree on input tax deduction - confirmed with reservations, and the implications for business - documenting the reasons for the purchase
- Citation source
- In: Tax planning international : European tax service. - London. - (March 2008) ; p. 19-20
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
Context
Context of ECJ refuses full deduction for input taxes on expenses with non-business element - apportionment still open : SecurentaWork of
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/qVHWYOhnxR4/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/qVHWYOhnxR4/">ECJ refuses full deduction for input taxes on expenses with non-business element - apportionment still open : Securenta</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
