Opinion of Advocate General Kokott in the case Iberdrola Inmobiliaria Real Estate Investments.

Kokott proposes that the two questions referred by the Varhoven administrativen sad be answered together as follows: Article 26(1)(b), Article 168(a) and Article 176 of the VAT Directive are to be interpreted to the effect that they do not permit the deduction of input tax for services which are supplied free of charge directly to a third party for its own purposes, even if they are motivated by business reasons. This holds irrespective of the manner of entry in the accounts under national law chosen by the taxable person. 



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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