Tax & Legal

Categories: All (4 found)

1. 27.09.2024

   Deduction of input VAT upon supply of electricity to tenants

   The supply of electricity to tenants is an independent main service and distinct from the otherwise tax-free rental, and the VAT from the purchase of the photovoltaic systems is deductible for the landlord as input VAT.

   Categories: Supreme Tax Court cases

   Keywords: input tax deduction, ancillary service, ...
2. 06.01.2022

   Deduction of input VAT in cases of allegedly useless adverti ...

   In an interesting Hungarian case, albeit with a somewhat predictable outcome, the ECJ was called to decide on the deduction of input VAT in cases where the value of the service provided is ostensibly disproportionate to the benefit which the service generates for the recipient in matters of sales revenue or increase in sales revenue. The ECJ held that, in general,  such circumstances have no effect on the right to deduct input tax.

   Categories: European Court of Justice

   Keywords: input tax deduction, useless advertising ...
3. 26.01.2011

   Acquisition VAT due without input tax deduction if goods fra ...

   Both VAT senates of the Supreme Tax Court have held that a VAT-free purchase by a trader giving a German VAT ID No. for goods delivered elsewhere is taxable without a corresponding input tax deduction.

   Categories: Supreme Tax Court cases

   Keywords: VAT ID Number, input tax deduction, intr ...
4. 09.01.2011

   Conflict of definition with no collection of VAT does not pr ...

   The ECJ has held that a conflict of definition leading to cross-border car leasing being taxable in neither country does not preclude the right to deduct input tax.

   Categories: From Europe

   Keywords: input tax deduction, conflict of definit ...