Aftrek van BTW als (belaste) omzet ontbreekt
Einde inhoudsopgave
Aftrek van BTW als (belaste) omzet ontbreekt (FM nr. 134) 2010/7.2.1:7.2.1 Case 1
Aftrek van BTW als (belaste) omzet ontbreekt (FM nr. 134) 2010/7.2.1
7.2.1 Case 1
Documentgegevens:
dr. S.T.M. Beelen, datum 01-03-2010
- Datum
01-03-2010
- Auteur
dr. S.T.M. Beelen
- JCDI
JCDI:ADS303175:1
- Vakgebied(en)
Omzetbelasting / Algemeen
Omzetbelasting / Aftrek en teruggaaf
Europees belastingrecht / Richtlijnen EU
Toon alle voetnoten
Voetnoten
Voetnoten
See Section 24 (1), VAT Act (‘..to be used..’), par. 5.15 ‘The Lennartz Approach’ van Manual V-13 en The Partial Exemption Manual PE1300 en PE4260 (‘Where input tax is attributed either to an intended taxable supply or to an intended exempt supply and, in the event, the supplies are aborted, the initial attribution of input tax stands and no adjustment is possible.’).
See § 2 UStG and Abs. 19(1)-(3) UStR.
Deze functie is alleen te gebruiken als je bent ingelogd.
A car manufacturer installs a new production line for a new model. Because of a breakdown in its sales the company decides not to start the production of the new model. The production line is dismantled. Should the deduction of input VAT on the investment in the production line be adjusted because the production line has not been used?
Netherlands
The input VAT on the investment in the production line does not need to be adjusted.
United Kingdom
The car manufacturer can deduct the input VAT on the investment in the production line. Decisive factor for the deduction is how the manufacturer intends to use the goods and services he acquires. The UK legislation does not have a mechanism to adjust the deduction in case the supplies are aborted unless the supplies on which the input tax is incurred are put to separate use.1
Germany
The input VAT on the investment in the production line does not need to be adjusted.2
France
The input VAT on the investment in the production line does not need to be adjusted.