A company purchased services related to a share acquisition that did not take place. However, it intended to provide management services (subject to VAT) to the target company. The Company then is entitled to fully deduct the input tax on the purchase of such services…. This content is for Full Membership members only. Want to...

When real estate remains unrented for more than 2 years but the lessor takes active steps to rent the real estate, there is no obligation to correct input VAT „in minus”…. 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...

The recipient in an investment project „suspended” the performance of the contract due to financial problems. The supplier of the project purchased goods during such suspension (the goods were to be used for the performance of the project). Such purchase give the right to deduct input VAT…. This content is for Full Membership members only....