European UnionLatvia European Commission proposes extending authorization of Latvia to restrict right to deduct input VAT in relation to passenger cars 02 November 201852 views1 min read Source: IBFD ECJ Case C-528/17 (Milan Bozicevic Jezovnik) – Comments – Exemption from import VAT; Import followed by intra-Community supply ECJ Case C‑165/17 (Morgan Stanley) – Comments – Deduction of input VAT by fixed establishment and application of pro rata