VATupdate
netherlands

Share this post on

Supreme Court rules about input VAT deduction for mixed costs/banking resolution

It must therefore be assumed in cassation that the interested party did not include all the costs of all the companies in the group in the calculation of the pro rata according to actual use of the group. For this reason alone, there is no reason to deviate from the main rule that the deduction of input tax in respect of mixed-use goods and services takes place according to the pro rata to turnover ratio.

Sources:

Sponsors:

VAT news
VAT news

Advertisements:

  • VAT LG Logo
  • VATupdate.com