VAT: Recovery of input VAT | Practical Law

VAT: Recovery of input VAT | Practical Law

The European Court of Justice has made two decisions clarifying the timing and nature of the right to deduct input VAT.

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
Published on 27 Oct 2016European Union
The European Court of Justice has made two decisions clarifying the timing and nature of the right to deduct input VAT.