Deduction of input VAT on acquisitions | KPMG | QA

Deduction of input VAT on acquisitions of capital goods provided for free

Deduction of input VAT on acquisitions

Tax Analyses: Deduction of input VAT on acquisitions of capital goods provided for free

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The issue discusses the Sveda judgment, С-126/14, of the European Court of Justice regarding the free provision of public infrastructure used for the economic activity of the taxpayer. 

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