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More flexibility to look at actual use to calculate the pro rata for input VAT recovery?

Businesses that perform VAT taxable as well as VAT exempt activities must calculate a pro rata to determine the degree of VAT deduction for general costs. Den Bosch Court of Appeal has ruled on this. In this perspective, we will briefly discuss this pro rata calculation, explain the statement and explain why it may be of interest to you

Source: BDO NL

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