H&I 2025/64:Weatherford Atlas. EU law precludes refusal of VAT deduction. Purchase of administrative services provided within the same group of companies. Court of Justice

H&I 2025/64

Weatherford Atlas. EU law precludes refusal of VAT deduction. Purchase of administrative services provided within the same group of companies. Court of Justice

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.

Essentie

Judgment of the Court of Justice in the case Weatherford Atlas. Article 168 of Council Directive 2006/112/EC must be interpreted as precluding national legislation or a national practice under which the tax authority refuses the right to deduct input VAT paid by a taxable person when acquiring services from other taxable persons belonging to the same group of companies on the grounds that those services were supplied at the same time to other companies in that group and that their purchase was not necessary or appropriate, where it is established that those services are used by that taxable person ... Verder lezen? Log in om dit document te bekijken.

Deze functie is alleen te gebruiken als je bent ingelogd.