The Court of Justice has given a judgment in the case Crédit Lyonnais on the calculation of the proportional deduction.

A company whose principal establishment is in a Member State may not take into account, in order to calculate its deductible proportion of VAT, the turnover of its branches established abroad. 

CJ No C-388/11


Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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