The Resource Calculation of the (pre-) pro rata under EU VAT law
Calculation of the (pre-) pro rata under EU VAT law
Resource Information
The item Calculation of the (pre-) pro rata under EU VAT law represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Calculation of the (pre-) pro rata under EU VAT law represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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)
- Language
- eng
- Label
- Calculation of the (pre-) pro rata under EU VAT law
- Title
- 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),
- http://library.link/vocab/creatorName
-
- Gabriël, M
- Kesteren, H.W.M. van
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- input VAT
- pro rata rule
- VAT exemption
- VAT deduction
- ECJ case law
- Label
- Calculation of the (pre-) pro rata under EU VAT law
- Label
- Calculation of the (pre-) pro rata under EU VAT law
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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/portal/Calculation-of-the-pre--pro-rata-under-EU-VAT/VEFw2_Tr3RA/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Calculation-of-the-pre--pro-rata-under-EU-VAT/VEFw2_Tr3RA/">Calculation of the (pre-) pro rata under EU VAT law</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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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/portal/Calculation-of-the-pre--pro-rata-under-EU-VAT/VEFw2_Tr3RA/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Calculation-of-the-pre--pro-rata-under-EU-VAT/VEFw2_Tr3RA/">Calculation of the (pre-) pro rata under EU VAT law</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
