05.11.2018
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CJEU on deducting input VAT in share purchase (2/44/18)

Tax VAT
On 17 October 2018 the Court of Justice of the European Union (CJEU) ruled on a taxable person’s right to deduct input tax on consulting services for a share purchase that was not completed because of circumstances beyond the taxable person’s control. This article explores the CJEU’s findings and their practical implications.

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