- A engaged in value-added tax liable sales of goods as part of statutory activities in a business form
- A also had value-added tax liable rental activities
- A could deduct value-added tax on purchases directly related to these activities
- A could deduct value-added tax on general expenses related to these activities
- A conducted other activities not in a business form as an authority
- A could not deduct value-added tax on purchases related to these authority activities
- A could not deduct value-added tax on general expenses related to these authority activities
Source: vero.fi
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.