Aftrek van BTW als (belaste) omzet ontbreekt (FM nr. 134) 2010/7.8.2:7.8.2 Case 2

Aftrek van BTW als (belaste) omzet ontbreekt (FM nr. 134) 2010/7.8.2

7.8.2 Case 2

Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.

A quoted company needs fresh capital and decides to issue new shares.

Netherlands

The costs attributable to the issue of new shares qualify as ‘general costs’ which have, as such, a link with the business as a whole, meaning that the VAT on these costs is deductible according to the pro rata’ applicable to (this part of) the business.

United Kingdom

In the UK, the Kretztechnik decision is applied.1 The issue of shares is not a supply for VAT purposes. The costs attributable to the issue of shares qualify as overheads which are directly and immediately linked to the whole economic activity. The input VAT on these costs is deductible on basis of the pro rata applicable to the business.

Germany

Answer as in 8.1 above.

France

Answer as in 8.1 above.

Deze functie is alleen te gebruiken als je bent ingelogd.