29.03.2018
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CJEU on deducting input VAT on service costs incurred on third party property (1/13/18)

Legal Tax VAT
In September 2017 the Court of Justice of the European Union (CJEU) ruled on a taxable person’s right to deduct input VAT on expenses incurred to conduct business activities on a third party’s property without receiving any consideration from that third party. This article explores CJEU findings and Latvian interpretations of relevant provisions.

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