A company has a headquarters in one Member State and a branch in another. In such a situation, the branch’s input tax should be deducted using the proportion of sales applicable to the head office (when it comes to purchases related to the activities of the head office) and the proportion applicable to the entire…...

A deduction cannot be denied merely because a certain contract was concluded by a company and during its execution the tax number of a branch was used…. This content is for Full Membership members only. Want to read background, core of the problem, conclusion and more? Sign up for free!Already a member? Log in here...