The University incurs the cost of maintaining its fund fed with donations and grants. It is not entitled to deduct VAT on such costs…. 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...

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 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 company is engaged in financing the purchase of cars. For this purpose, it enters into lease agreements. In the company’s accounting system, the Company’s general costs are passed on customer within the part for the financing (VAT exemption) and not within the part for the car (subject to VAT, reimbursement of the car purchase…...

If a municipality constructed a facility that can be used in the future for both taxable and nontaxable activities, and at the same time used the facility for nontaxable activities and then began to use it for taxable activities, then in such a case the municipality is in principle entitled to deduct the input VAT…...