30.01.2020 Deduction of input VAT for a home office: Does the requireme ... The Supreme Tax Court has doubts as to whether EU law precludes national case law which states that the decision to allocate an asset to private or business use must be submitted to the tax office by the end of the statutory period for submission of the annual VAT return. Accordingly, in a ruling of 18 September 2019 ( XI R 3/19 published on 30 January 2020) it has requested clarification from the European Union Court of Justice (ECJ). Categories: Supreme Tax Court casesKeywords: Home office, input VAT, allocation of us ...
