25. November 2015 Input tax on dual use expenses to be split by turnover unles ... An ECJ advocate general has suggested the court hold that Germany has not properly transposed the input tax split provision of the Sixth directive and cannot therefore demand of the taxpayer any other than a turnover based split. Kategorien: From EuropeSchlagwörter: dual use, input tax split, turnover base ...
08. November 2012 Input tax split not necessarily by turnover The ECJ has held that the input tax split on dual use assets may be on a basis other than turnover, if such leads to a more precise measure of the deductible amount. Kategorien: From EuropeSchlagwörter: dual use, input tax split
