Service providers operating at a persistent loss and receiving public subsidies generally cannot deduct input VAT if input services are unrelated to taxable activity. Eligibility for input VAT deductions requires a two-step test: a direct link...
VATupdate Newsletter Week 3 2026
WEIGHTLESS It was a week packed with VAT news again. Here is a quick overview of some highlights: The most notable development was the ECJ Advocate-General’s (AG) opinion on whether TP-adjustments affect VAT in ECJ case...
