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...

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…...

Transfer of the ownership title to real estate from a city to the State Treasury in exchange for compensation when the authority of one and the other entity is the same constitutes a supply of goods…. This content is for Full Membership members only. Want to read background, core of the problem, conclusion and more?...

Performance of certain public tasks (such as maintenance of roads, parks, marketplace) by a „100% municipality” company for the benefit of the municipality in exchange for compensation is a VATable supply of services…. This content is for Full Membership members only. Want to read background, core of the problem, conclusion and more? Sign up for...

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...