Results 151 to 160 of about 786 (187)

Share Disposals and the Right of Deduction of Input VAT

EC Tax Review, 2010
The European Court of Justice (ECJ)’s ruling in the SKF case is a milestone in the development of the doctrine on the VAT treatment of disposals of shares by a ‘controlling active parent company’, such as AB SKF. The first question in this case was whether the disposal of shares was an economic activity and if so, whether it constituted a VAT exempt ...
van Doesum, A.J., van Kesteren, H.W.M., van Norden, G.J.   +2 more
exaly   +3 more sources

Deduction of Import VAT: Relevance of Ownership as of Importation?

International VAT Monitor, 2022
Some tax administrations and tax courts of EU Member States require that taxable persons claiming import VAT deduction had power of disposal over the goods as of their importation. Based on recent case law of the Court of Justice of the European Union, the authors demonstrate that, contrary to this view, any taxable person presenting customs import ...
T. Bieber, L. Gläser
exaly   +2 more sources

Tax fraud, tax abuse and the right to deduct input VAT in Sweden

World Journal of VAT/GST Law, 2013
In Scania Metall, in a judgment of 15 March 2013, the Swedish Supreme Administrative Court ruled that the right to deduct input VAT depends on whether the taxpayer was in good or bad faith in respe ...
Kristoffersson, Eleonor,
openaire   +2 more sources

VAT Deduction and VAT Reimbursement – Two Sides of the Same “Neutrality” Coin?

International VAT Monitor
In this article, the author analyses an important Italian judgment of the Italian Supreme Court that illustrates how an interpretation of domestic rules more in line with the EU principles and EU laws was preferred, over VAT neutrality. It also affirmed that the requirements for VAT deduction and VAT refunds reflect the same logic: namely, to secure ...
exaly   +2 more sources

VAT Groups and the Right of Deduction across the European Union – Review and Analysis

International VAT Monitor, 2021
VAT grouping has become more and more popular across the European Union, such that only a few Member States have remained with no such option (or, rarely, duty) for the taxable persons. However, the VAT Directive provisions on VAT grouping remain relatively high-level, leaving many questions at the discretion of the Member States.
exaly   +3 more sources

Pro Rata Deduction by Entities Established in Several VAT Jurisdictions

International VAT Monitor, 2012
The principles for determining proportional deduction of VAT (pro rata) by legal entities that are established in more than one VAT jurisdiction give rise to uncertainty under EU law. More specifically, the issue is whether the pro rata in each VAT jurisdiction where the entity is established must be calculated on the basis of the entity’s total ...
exaly   +2 more sources

Chargeability and Deduction of EU VAT

International VAT Monitor, 2014
exaly   +2 more sources

Recovery of VAT paid in another Member State and expenditure not eligible for a full deduction of VAT

EC Tax Review, 1998
exaly   +3 more sources

EC: Expenditure Not Eligible for Deduction of VAT

Intertax, 1983
exaly   +2 more sources

The Right To Deduct under EU VAT

International VAT Monitor, 2011
In this article, the authors discuss the EU VAT law perspective on the right to deduct input VAT relating to taxed, exempt and/or non-taxable transactions. Their analysis starts from the hypothesis that, under EU VAT law, the right to deduct input VAT generally exists if taxable persons use goods and services for productive purposes.
van Doesum, A.J., van Norden, G.J.
openaire   +2 more sources