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Recovery of VAT: ECJ rules that actual use takes precedence over intention

Daan Arends and Sebastiaan Wijsman of DLA Piper Netherlands explain how a recent judgment by the ECJ broadens the opportunities to recover VAT on costs incurred in the case of unrealised transactions.

Source: internationaltaxreview.com

For other articles about the ECJ C-42/19 Sonaecom case, please use this LINK.

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