Request for a preliminary ruling from the Bundesfinanzhof in the case Landkreis Potsdam-Mittelmark on the authorisation to exclude expenditure on goods and services from the right to deduct VAT when the goods and services in question are used more than 90% for the private purposes of a taxable person of of his employees, or, more generally, for non-business purposes.

Does this authorisation — in accordance with its wording — apply only to the cases covered by Article 6(2) of Sixth Directive 77/388/EEC, or does it apply, in addition, to all cases in which goods or services are used only partly for business purposes? 



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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