A deduction of input tax cannot be denied on the grounds that the goods supplied are misdescribed on the invoice…. 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...

If, in accordance with national law, a taxpayer has chosen to apply the margin scheme to goods acquired from artists, then the application of this scheme cannot be denied on the grounds that the acquisition was made as an intra-Community supply from other EU country…. This content is for Full Membership members only. Want to...

A taxpayer who is unable to provide evidence of the amount of VAT paid by presenting invoices or any other document cannot exercise his right to deduct VAT. The mere opinion of an expert as to the scope of works performed for the taxpayer by other contractors is not sufficient to deduct input VAT…. This...

The company sold shares in a subsidiary. This sale was performed primarily to pay debts of the company. There is no imput VAT deduction in such a situation resulting from purchase of advisory services connected with the sale. If the effect of that disposal of shares is a discharge of a debt, that disposal cannot…...

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…...

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...

A deduction cannot be denied merely because the Company made acquisitions in a period when the taxpayer was considered to be „inactive” if the substantive prerequisites for the deduction have been met and the right to deduct is not invoked with fraudulent or abusive intent…. This content is for Full Membership members only. Want to...

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...

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…...

Renting out real estate to a subsidiary constitutes „participation in the management” of the subsidiary and results in a full right to deduct input tax on purchases related to operations on the shares of this subsidiary (as general expenses). If these are operations on the shares of several companies, where to some of those the…...