A taxable person may not deduct 100% of the input tax on purchases of goods and services relating to both business and non-business activities – even where Member State legislation contains no rules governing the amount of the partial deduction…. This content is for Full Membership members only. Want to read background, core of the...

A public authority – such as the Irish National Roads Authority – is not subject to VAT when it collects tolls on public roads – even if the private entities collecting the tolls are subject to VAT…. This content is for Full Membership members only. Want to read background, core of the problem, conclusion and...