09. Juli 2014 Division of input tax on dual-use buildings The Supreme Tax Court has laid a second case before the ECJ on the division of input tax incurred in the construction and operation of a dual-use building between taxable and exempt activity. Kategorien: Supreme Tax Court casesSchlagwörter: property, input tax, dual-use buildings
11. Juni 2014 Inputs for dual-use buildings generally in output ratio The Supreme Tax Court has held that the input tax of a landlord is generally to be deducted in relation to the split of the outputs between taxable and tax-free turnover. Kategorien: Supreme Tax Court casesSchlagwörter: input tax split, tax-free turnover, dual ...
