26.01.2017
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Deductible proportion of input VAT on untypical transactions (3/4/17)

Tax VAT
The Court of Justice of the European Union (CJEU) has made a preliminary ruling (C-378/15) on questions submitted by the Italian tax court about applying a deductible proportion of input VAT to all goods and services acquired by a taxable person by reference to the structure of his revenue, and about identifying transactions considered incidental (untypical).

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