The mixing percentage includes a division of the input tax that bears on the general costs to a part that is deductible on the VAT return and to a part for which the municipality can receive a contribution from the VAT compensation fund. Since, in the opinion of the court, it is not beyond reasonable doubt in which way the concept of ‘tax levied contrary to EU law’ should be interpreted, the court refers questions for a preliminary ruling to the Court of Justice regarding the liability of default interest in these two situations. . The mixing percentage includes a division of the input tax that bears on the general costs to a part that is deductible on the VAT return and to a part for which the municipality can receive a contribution from the VAT compensation fund.
Since, in the opinion of the court, it is not beyond reasonable doubt in which way the concept of ‘tax levied contrary to EU law’ should be interpreted, the court refers questions for a preliminary ruling to the Court of Justice regarding the liability of default interest in these two situations.
Source: rechtspraak.nl
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