VAT: Recovery of input VAT | Practical Law
https://content.next.westlaw.com/practical-law/document/Ie8445eca966011e698dc8b09b4f043e0/VAT-Recovery-of-input-VAT?viewType=FullText&transitionType=Default&contextData=(sc.Default)
The European Court of Justice has made two decisions clarifying the timing and nature of the right to deduct input VAT.
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VAT: Recovery of input VAT
Practical Law UK Articles 1-634-9159
(Approx. 3 pages)
VAT: Recovery of input VAT
by Norton Rose Fulbright LLP
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Published on 27 Oct 2016
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European Union
The European Court of Justice has made two decisions clarifying the timing and nature of the right to deduct input VAT.