10 percent threshold for input VAT deduction for private use ...
The right to deduct input VAT may be excluded only in cases in which the goods acquired are used, to an extent greater than 90%, for purposes other than the taxable person’s business, and not where the goods are used for non-economic purposes (such as: in the course of public activities).
Kategorien: Supreme Tax Court cases
Schlagwörter: private use, input VAT deduction, non-bu ...
