25.11.2015 Input tax on dual use expenses to be split by turnover unles ... An ECJ advocate general has suggested the court hold that Germany has not properly transposed the input tax split provision of the Sixth directive and cannot therefore demand of the taxpayer any other than a turnover based split. Categories: From EuropeKeywords: dual use, input tax split, turnover base ...
11.06.2014 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. Categories: Supreme Tax Court casesKeywords: input tax split, tax-free turnover, dual ...
08.11.2012 Input tax split not necessarily by turnover The ECJ has held that the input tax split on dual use assets may be on a basis other than turnover, if such leads to a more precise measure of the deductible amount. Categories: From EuropeKeywords: dual use, input tax split
