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 ...
24. Juli 2013 No allocation of input tax to intended tax-free turnover The Supreme Tax Court has held that the input tax on general expenses cannot be allocated between taxable and tax-free turnover if, in the event, no tax-free turnover is achieved in the year in question. Kategorien: Supreme Tax Court casesSchlagwörter: input tax, taxable turnover, tax-free tu ...
