PwC

Tax & Legal

Tax & Legal

ECJ: Deduction of input VAT only after supplier’s status as taxable person has been verified


In a Czech case the ECJ once again had the opportunity to comment on the material requirements for the deduction of input VAT. In the current case, the focus of the judicial review was on the ways to demonstrate and prove that the supplier of the service is a taxable person within the meaning of the VAT Directive. Continue reading