Recent trends in the jurisprudence of the CJEU regarding the right to deduct Input tax Agnieszka Franczak
By: Franczak, Agnieszka
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Material type: 
ArticlePublisher: 2021Subject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | DEDUCCIONES | TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS | UNION EUROPEA | JURISPRUDENCIA
In:
Intertax v. 49, n. 12, December 2021, p. 1036-1043Summary: The Court of Justice of the European Union has recently delivered interesting judgements on the right to deduct input tax in relation to taxable persons’ investments. In those judgements, the court raises insightful arguments that may serve as guidance in determining whether a taxable person is entitled to an input VAT deduction in relation to construction work (consisting of an extension of a municipal road which was the condition to allow for mining activities) regarding services from which third parties would also benefit and concerning consultancy services relating to an intended, although unrealized, acquisition of shares.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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| Artículos | IEF | IEF | OP 2141/2021/12-7 (Browse shelf) | Available | OP 2141/2021/12-7 |
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| OP 2141/2021/12-4 Critical review of the ATAD implementation | OP 2141/2021/12-5 CFC conundrum | OP 2141/2021/12-6 Abolition of DDT in India | OP 2141/2021/12-7 Recent trends in the jurisprudence of the CJEU regarding the right to deduct Input tax | OP 2141/2021/12-8 Protection of taxpayers’ personal data and national tax interest | OP 2141/2021/1-3 The market distortion provisions of Articles 116-117 TFEU | OP 2141/2021/1-4 Skandia America and VAT grouping in Spain |
Resumen.
The Court of Justice of the European Union has recently delivered interesting judgements on the right to deduct input tax in relation to taxable persons’ investments. In those judgements, the court raises insightful arguments that may serve as guidance in determining whether a taxable person is entitled to an input VAT deduction in relation to construction work (consisting of an extension of a municipal road which was the condition to allow for mining activities) regarding services from which third parties would also benefit and concerning consultancy services relating to an intended, although unrealized, acquisition of shares.
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