Input VAT deduction for the construction of a suspension rop ...
In its ruling of 20.10.2021 (XI R 10/21), the Supreme Tax Court decided that an input VAT deduction from invoices issued for services in the course of the construction of a tourist attraction which could be used free of charge (here: suspension rope bridge) could be made, if the input services in question were directly related to a service for which payment was received (here: for the provision of parking spaces).
Categories: Supreme Tax Court cases
Keywords: input VAT deduction, public authority
