- Providing a good for free to a third party for activities benefiting the provider does not affect the right to deduct VAT paid on the purchase of that good
- The provision should not exceed what is necessary for the third party to carry out taxable operations or their economic activity
- This principle was part of a recent ruling by the EU Court of Justice in case C-475/23
- The case involved an Austrian company sending materials to Romania for VAT purposes.
Source: eutekne.info
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
